Tributação e Meio Ambiente

Abstract

The aim of this paper is to analyze the relationship between tax law and environmental law, which is relevant because of the influence that the first may have in achieving the desired goals of the latter. It examines the principles of environmental law and its relation with taxation, such as the polluter pays principle and the principle of ability to pay. It explores also the need for coordination between different juridical orders, not only to avoid problems for the competitiveness of enterprises, but because the environment is essentially a global concern. The paper proceeds to the study, equally, of the use of taxation as a means to correct externalities, and differentiate the inducing effect of some taxes from the application of tax revenues for environmental purposes. The relationship between equality and the use of a criteria linked to the environment is also examined, to demonstrate that ability to pay is not the only criterion to be observed by tax law when treating unequally taxpayers in unequal situation. It also evaluates the possibility of using the existing taxed in Brazil with environmental protection purposes, such as ICMS and IPI. Finally, the paper performs an analysis of carbon markets and its taxation, and proceeds to an analysis of environmental taxation in Brazil in the light of comparative law.