Year: 2025
Type: article
Abstract: This study analyzes the principle of environmental protection within the tax system, highlighting its relevance in promoting sustainability. The objective is to examine how tax instruments can be used to encourage environmentally responsible practices and discourage harmful environmental behaviors. The methodology used is based on bibliographic research, analysis of judicial decisions by the STF, and legislative analysis. The results indicate that environmental taxation can serve as an effective mechanism to induce sustainable behavior through tax incentives and the internalization of environmental costs. It is concluded that the proper application of this principle within the legal framework contributes to environmental preservation and sustainable development, reinforcing the need for fiscal policies aligned with contemporary environmental challenges.
Source: Academia de Direito
Author: Vinicius Oliveira do Carmo
Institution: Universidade de São Paulo
Language: English
Topic: Brazilian Legal Issues
Subfield: Law
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4413966696