ENVIRONMENTAL TAXATION: EXTRA-FISCALITY AND CONTRIBUTION TO THE ECOLOGICALLY BALANCED ENVIRONMENT (Atena Editora)

Abstract

Man's relationship with nature, historically characterized by expropriation, began to be discussed when the finitude of the planet's resources became evident. The search for development at any cost and the way in which this was implemented caused profound consequences for the global ecosystem, pointing out that an inversion of values ​​would be necessary and an ecologically balanced environment became a concern that takes more and more space in today's society. The idea of ​​sustainability assumed a fundamental role in the attempt to develop mechanisms in defense of the environment. In the private sphere, economic growth conditioned to sustainability has become an objective to be pursued in order to break with the logic of private profits and social losses. The public power, in turn, began to play a key role in the definition of government public policies aimed at development associated with sustainability, in the search for an ecological balance. In this north, regulatory instruments such as the extrafiscal taxation, a product of the interaction between Tax Law and Environmental Law, began to play a central role in market regulation, promotion and changes in social behavior and effective action in defense of socio-environmental balance.