ENVIRONMENTAL TAXATION AND ENVIRONMENTAL PROTECTION

Abstract

This study aims to address aspects of Environmental Taxation as a mechanism for protecting the Environment. The importance of the study is based on the increasing use of natural resources in economic activities, which often occur in an unrestrained and unnecessary way, resulting in the degradation of the ecosystem, thus creating the need to implement methods that adapt to the current scenario. Brazilian. In this way, the State, through Environmental Taxation, can encourage positive conduct from taxpayers using tax benefits, or discourage conduct that degrades the environment, attributing responsibility to taxpayers for their negative conduct. The Environmental Tax has an extra-fiscal effect, as it aims to regulate the taxpayer's actions. Descriptive qualitative research was used, taking the form of bibliographical research. It uses the deductive approach method. The aim was to investigate the effectiveness of national environmental taxation as a method of encouraging the preservation of the environment and to analyze the conflict between the tax and environmental economic order. It concludes that the topic is of paramount importance for understanding that it is the duty of the Public Power and the community in terms of preserving the Environment for future generations, with scope for access to an ecologically balanced environment, a fundamental and irrevocable right, indelibly associated in the context of “environmental taxation”.