Incentives through selective property taxes rates for motor vehicles that use less environmental impact fuel

Abstract

In the legal-constitutional regime inaugurated in 1988 was ensured for everyone the right of a balnced environment reputed as essential to a healthy quality of life in accordance with Art. 225 and imposing to community and the State the duty to defend it and preserve it. The highest law of the Federal Republic contains other devices that expose the duty to preserve the environment such as rhe Art. 170, VI directed to national economic order and legitimizing the State to intervene in the economic domain by legal means and incentives (Art. 174 of Constitution). To resort to incentives, the governments create tax rules that induce the recipients to act with conducts that contribute to reduction in greenhouse gas emissions in the atmosphere. In this sense, the introduction of different rates of property taxes (Art. 155, paragraph 6, II of the constitution) for vehicles that cause less environmental impact, sets up State intervention through taxation as an imporant tool in the search for effective for constitutional desideratum for protection and preservation of environment.