A extrafiscalidade tributária dos impostos como instrumento de tutela e promoção do direito fundamental ao meio ambiente

Abstract

The purpose of this study is to analyze the legal instruments in the area of tax law, in particular, stimulative function of the taxes as an instrument as a measure of achievement of socio-environmental State. For that, the confrontation of the question will be use at the legal-constitutional and infra-legal level. In order to provide subsidies for the understanding of the subject, subjects related to Brazilian federalism, constitutional division of competences, tax principles inherent as the legal system, instruments and stimulative Function of Tax, and the environment, among other incident principles were dealt with. Moreover, in order to determine whether or not there is a legal possibility of extra-fiscal use of the taxes for the implementation of sustainable measures, it was necessary to analyze the theory of exemption, zero rate, immunities, constitutional limitations of the stimulative Function of Tax and the detailed analysis of the essential elements. Furthermore, is relevant appoint the urgency about think more how to use the green taxes, opportunity that we´ll presente some examples already aplied according to the law in Brazil and, in the end, other examples of stimulative function of the taxes in other countries