A função dos instrumentos tributários na efetivação das políticas públicas ambientais

Abstract

Aiming at containing the ominous consequences of the contemporary environmental crisis, many specialists have adapted Tax Law instruments to the environmental protection arena. This new Law branch has been called Environmental Taxation. Ecological taxes and tax incentives constitute efficient mechanisms in the implementation of environmental public policies, stimulating good practices. In its turn, environmental public policies can be understood as governmental action towards the realization of principles and fundamental rights foreseen in the Federal Constitution, such as the right to an ecologically balanced environment to the present and future generations (art. 225, caput, of the FC). This study revolves about the effectiveness of tax instruments in the implementation of efficient environmental public policies. It seeks to comprehend the differences between the national tax system and environmental principles, aiming at finding compatibility between both in support of the improvement of environmental quality and the well-being of the collectivity.