Isenções fiscais e proteção ambiental: entre o poluidor-pagador, o usuário-pagador e o protetor-recebedor

Abstract

This study aims to analyze the legal validity of the green tax exemption in relation to the environmental-legal principles of the polluter-pays, the user-pays and the protector-receiver. Therefore, in the first chapter is going to be done an analysis essentially propaedeutic, to feature the Law, presenting its sources and the concept of legal system, legal sanction and legal norm, the latter emphasizing the distinction between rules and principles and the characterization of validity. In the second chapter is going to presented the economic fundaments of environmental taxation, with a generic presentation of the economy of natural resources and the characterization of them as common resources and the economic definition of externality and explicitness of the means available to its elimination with the market extension or with the market correction. In the third chapter is going to be done the legal structuration of the matrix-principle of the economic-environmental efficiency, which is considered the common legal-normative basis of the legal-environmental principles of the polluter-pays, the user-pays and the protector-receiver. The fourth chapter is going to be dedicated to the conceptual construction of the green tax exemptions, delimiting them in relation to the general tax exemptions and demonstrating specifically its potential extrafiscal inductor of ecologically beneficial behaviors feature. Lastly, based on the results obtained within the last chapters, is going to be analyzed the relation between the green tax exemptions and the protector-receiver principle and after with the polluter-pays and the user-pays principles, then finally define about the validity or the invalidity of that tax benefit against the economic-environmental principles.