Princípio da solidariedade conjugado com a extrafiscalidade tributária para instituir política pública ambiental: a taxa ambiental como instrumento de proteção do meio ambiente

Abstract

This thesis is inserted in the concentration area Constitutionalism, Transnationality and Production of Law, linking to the lines of research State, Transnationality and Sustainability and Environmental Law and Sustainability. The investigative objective consists of a study on the possibility of using environmental taxes as a way to solidify public policies for the rational use of natural resources. The research is situated in the context of a heightened discussion about the constitutionality of the institution of environmental protection fees by municipalities as a way of preserving their natural resources. Within such a scenario, it is intended to present as a proposal a possible re-reading of the traditional views of Tax Law and propose a more open approach around environmental taxes, enabling their institution based on the principle of solidarity and, still, combined with its extrafiscal character, demonstrate the possibility of using environmental fees as a public policy for the rational use of natural resources. The research gravitates around certain central categories: collective solidarity and the concepts surrounding it, consolidating it as a principle that becomes part of the normative system and combines the idea of social and environmental justice, with the aim of ensuring equal access to natural resources, such as water, safeguarding their existence for future generations; and the extrafiscal character of environmental taxes, with the understanding of the Brazilian and Spanish tax system, concept and types of environmental tax, with the consequence of a new economic vision focused on the happiness factor. Finally, it addresses the possibility of using environmental taxes for the purpose of environmental preservation, delimiting the protection of the environment as a fundamental right and the need to combine the environment and taxes, through solidarity and extrafiscality. It is in this context, with the fundamental reserve of scientific humility, that it is dared to propose that the implementation of an extrafiscal public environmental tax policy can be an adequate response to valuing nature and planning the use of natural resources.