Environmental Taxation and Environmental Liability

could the Tax be Used as a Remedy for Restitution?

Authors

  • Andrei Cesar Schneider PUC/RS - Mestrando

DOI:

https://doi.org/10.46801/2595-6280.56.3.2024.1253

Keywords:

environmental taxation, environmental liability

Abstract

Tax Law is a field from the Legal Sciences that calls for a holistic and systematic understanding, which is not only related to the stated legal statutes, but also for other sciences that influence the legal reasoning. Therefore, this work intends to analyze the possible connection between environmental taxation and environmental liability from the common ground of the polluter-pays principle. On this subject, the purpose of this research is demonstrating the possibility of considering tax as a remedy for reparation of costs afforded by the State due to the harm of people’s health caused by environmental degradation, especially air pollution.

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Published

2024-05-09

How to Cite

Schneider, A. C. (2024). Environmental Taxation and Environmental Liability: could the Tax be Used as a Remedy for Restitution?. Revista Direito Tributário Atual, (56), 82–102. https://doi.org/10.46801/2595-6280.56.3.2024.1253

Issue

No. 56 (2024)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2024 Andrei Cesar Schneider

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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