O Princípio da Capacidade Contributiva e a Tributação ambientalmente Orientada

Abstract

Recently the tax law has studied with more interest the taxes environmentaly oriented, more known as environmental taxes or “green taxes”. As this taxes have a different finality then the tradicional fiscal finality, since they aim the preservation of the environment, doubts appear on the application of the institutes and principles of tax law as they are known. This work intends to study the possibility of application of the principle of the contributive capacity on the environmentaly oriented taxes, verifying if and how the principle can be applied.