Tributação ambiental e a preservação do meio ambiente: um relato das experiências dos países da OCDE e do Brasil.

Abstract

Among the various environmental challenges faced today, Environmental Taxation aims to ensure sustainable development combined with economic growth, through the application of taxes, fees and environmental policies. Due to its importance in the world economic scenario, this work aims to define whether Environmentally and Environmentally Related Taxation can, in fact, contribute to environmental preservation. For this, a descriptive and quantitative research was carried out on the environmental taxes used in some OECD member countries. Furthermore, the results were compared to environmental taxes in Brazil, so that they serve as a basis for the development of this national economic instrument. Therefore, this document presents examples of Environmental Taxation and the tax bases used internationally. Furthermore, it was identified how much these environmental taxes are present in the National Tax Revenues and in the GDP of the analyzed countries. Finally, it was observed how the Rigor Index of Environmental Policies and the emission of Greenhouse Gases were maintained in recent years. Thus, a relationship between environmental taxes in countries that use them more rigorously and environmental preservation was verified.