The extrafiscality tax as instrument of environmenta protection

Abstract

The protection of the environment and the quest for sustainable developments is a global priority in terms of public policy. Moreover, rampant economic growth produced irreparable environmental degradation, affecting the survival of this present generation and limiting the survival of future generations. Therefore, this tax policy comes as an effective internal tool to combat practices that are detrimental to the environment and encourages sustainable development in its extrafiscality facet, which aims for the restriction of taxpayers’ harmful behaviors with tax benefits and incentives. Thus, it balances the modulation of the Economic Order with the reconciliation of the environment and the economy. Furthermore, Brazil has a robust system able to produce the desired effects on the fastly emerging environmental degradation. In addition, the main object or central focus of this study is the analysis of the State’s performance, with the public tax policies aimed at sustainable developments, which adheres to the mechanisms of extrafiscality. This paper’s method of approach is the deductive method: beginning with the analysis of the fundamental right to the environment in the Federal Constitution. However, this research also uses bibliographical and jurisprudential analyses.