Environmental taxation: protecting environment through extrafiscal taxing
DOI:
https://doi.org/10.5433/2178-8189.2007v11n0p113Keywords:
Environmental taxing, extrafiscal taxing, environmental protection.Abstract
The role of State in preserving the environment has revealed to be essential, seen that by interfering in economic activities it can establish the minimal regulation to be observed by society. Among the economic instruments employed by the modern State to protect environment it is the establishment of taxing, which constitutes source of profit from public means used in the financial activity and that can be employed either in its fiscal and extrafiscal aspect. Thus, the study contemplates a reflection upon Environmental taxation, delimitating in the ways of a form to protecting environment.
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Published
2007-12-15
How to Cite
Barichello, S. E., & Araújo, L. E. B. de. (2007). Environmental taxation: protecting environment through extrafiscal taxing. Scientia Iuris, 11, 113–131. https://doi.org/10.5433/2178-8189.2007v11n0p113
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