FUNDAMENTAL PRINCIPLES OF ENVIRONMENTAL TAXATION

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Published: Apr 13, 2023
DOI: https://doi.org/10.18623/rvd.v14i29.1011

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Itamar da Silva Santos Filho
Universidade Estadual do Piauí (UESPI)
http://orcid.org/0000-0001-9114-746X
Paulo Rangel Araújo Ferreira
Universidade Federal do Piauí (UFPI)
http://orcid.org/0000-0002-6417-6211

Abstract

The paper deals with the study of the main legal principles that base environmental taxation, emphasizing the important technical and legal difficulties that the implementation of these financial instruments imply; As well as legal strategies to overcome them with the intention of establishing taxable means able to achieve its objectives, which are to produce positive effects on the environment, in addition to raising revenue for the Public Treasury. Of course, the current concern for environmental protection is inherent in the entire legal system, so the legal-fiscal order cannot remain insensitive. In addition, the legal feasibility of such taxes and their effectiveness in preserving the environment were studied. Such impositions are presented as a means to internalize negative externalities. Through bibliographic research, it is demonstrated that the complexity of the environmental tax problems faced, with the objective of finding out how a solution to the underlined problem can be reached. It is concluded that the duty to contribute, whose foundation is the principle of solidarity, is presented as an appropriate instrument for the preservation of the environment.

Article Details

Issue
Vol. 14 No. 29 (2017): Veredas do Direito — Direito Ambiental e Desenvolvimento Sustentável
Section
Articles

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Author Biographies

Itamar da Silva Santos Filho, Universidade Estadual do Piauí (UESPI)

Advogado com ênfase em Direito Tributário, Financeiro e Administrativo. Possui graduação em Direito pela Universidade de Fortaleza-Unifor (2006), especialista em Direito Tributário (2007) e Processual Civil (2007) pela Universidade de Fortaleza, Mestre em Direito Econômico e Desenvolvimento pela Universidade Cândido Mendes - RJ (2009) e Doutor em "Derechos y Garantías del Contribuyente" (2012) pela Universidad de Salamanca-España reconhecido pela Universidade Federal de Pernambuco (2014), Professor Visitante no Departamento de Direito Tributário da Universidad de Granada-España (2016). Atualmente é professor do Curso de Direito da Faculdade Maurício de Nassau - FAP - Campus Parnaíba e professor efetivo no Curso de Direito da Universidade Estadual do Piauí - UESPI, campus Piripiri.

Paulo Rangel Araújo Ferreira, Universidade Federal do Piauí (UFPI)

Advogado, graduado pela Universidade Estadual do Piauí - UESPI, especialista em Direito Público; Pós-Graduando em Direito Eleitoral pela Universidade Federal do Piauí (UFPI). É pesquisador atuante na Grande-Ã�rea Direito Público (Constitucional e Administrativo/Trânsito) com projetos de pesquisa e palestras desenvolvidos na área.