Extrafiscality as an important tool of Environmental Policy: An ontological look at the difficulties of environmental protection in the Brazilian State

Abstract

The environmental debate in Brazil involves a very complex picture. Against the backdrop of its own natural wealth, the country has not positioned itself at the forefront of the discussion, much less in effective actions that promote sustainable development so prominent in the Western world from the second half of the twentieth century. Searching for mechanisms that can lead to ecodevelopment are of fundamental importance for the realization of the ecologically balanced Fundamental Law, such as, for example, extra-fiscal mechanisms for environmental protection. In this sense, this work proposes to debate, from the qualitative methodological tools, the bibliographic and documentary research instruments conducted by the hypothetical-deductive method, the environmental taxes or green taxes instituted in the country and how these have been exercising their role in the search for sustainable development in Brazil.