Constituição, direito tributário e meio ambiente

Abstract

The present article analyzes tributes that make possible the environmental´s protection, as a way to avoid its degradation, wich is considered a universal problem. It demonstrates that tax law must have relevant acts in this context, by the integration of its norms to the new environmental requires, with environmental taxes creation, free taxation, at last, using several law instruments that are capable of maintain the development in secure levels. It cares about the necessity of preventious public politics, especially when it comes to incorporate “clean” tecnologies and incentives to environmental recovering politics. Is supported that tax law can be an excellent instrument to environmental protection, wich elements are directly conected to brazilian´s state organization. We realize that patterns must be changed, from deep thoughts about taxation´s political, social and economical functions and consequences, in a way to fit this activity to the contemporary reality and human needs, to reach a new model, the “future generations tax law”.