The contribution to sustainable development : taxation as an economic instrument for environmental protection

• Main Authors: Ana Paula Basso, Fernanda Holanda de Vasconcelos Brandão
• Format: Article
• Language: Spanish
• Published: Conselho Nacional de Pesquisa e Pós-Graduação em Direito 2016-06-01
• Series: Conpedi Law Review
• Subjects: Fiscalidad ambiental; Desarrollo sostenible; Instrumento económico; Tutela ambiental.
• Online Access: http://portaltutor.com/index.php/conpedireview/article/view/170

The uncontrolled exploration of the environment has threatened the assimilative and regenerative capacity of nature. Against this problem, there is a need to take actions aiming at environmental protection, in order to prevent an irreversible trepidation of the balance of the natural environment, which consequences are grievous. Given that situation, it´s important to note that there has to be harmony between economic growth and the environment so that we can achieve sustainable development. The objective of this study is to outline an approach to environmental taxation, presenting its importance to matching economic measures with the protection of natural environment. This leads to the conclusion that for the achievement of environmental protection, environmental taxation can guide to a desirable behavior. That is, it can act in two paths; one positive, through the application of more costly taxation to the activities damaging to the envi- ronment and the other negative, providing a smoother taxation charge for those whom attending political and environmental conservation measures which will result in sustai- nable development.