Benefícios fiscais e educação ambiental como instrumentos de proteção ao meio ambiente

Abstract

This work discourses on Environmental Law and Tax Law, debating their relations in a conceptual and interdisciplinary ways. Over a bibliographic study, it sought for analyses and definitions of several aspects on environmental legislation such as its source, classification, principles and evolution. Furthermore, it attempted to introduce the Environmental Tax Law as an incipient field of the Law. Through this article, it emphasized the extrafiscal feature of the tax for protecting the environmental, showing an important tool to achieve more effective results under the current environmental policies. As a conclusion, it pointed out, as a solution to faced environmental problems, the application of financial benefits and environmental education as a manner to stimulate behaviors that aim to achieve an ecologically balanced environment, that could be enjoyed by future generations, according to which is fixed constitutionally.