Tributação Ambiental: Uma análise acerca da importância das medidas fiscais na proteção ambiental

Abstract

The theme of this research is the environmental taxation. This study aims to analyze the main aspects of environmental taxation. The specific objectives are to understand the relationship between the environment and fundamental rights, studying the polluter pays principle and verify the role of extrafiscality. The methodology is the literature review. It concludes that it is essential the development of sustainable policies through the adoption of economic instruments, tax and extrafiscal, which encourage the incorporation of new technologies to prevent damage to the environment, discouraging predatory practices, through taxes.