O direito tributário e a sustentabilidade: a ecotributação como alternativa para uma cidade sustentável

Abstract

This research brings as scope the perspective of studying the applicability of Tax Law as an important tool to propitiate an environment in equilibrium and harmony by the bias of the social function of the tribute: extrafiscality or ecotribution, also called in this tessitura as sustainable taxation or green taxation, that foments new alternatives before the disorderly growth of the population and also in front of the technological advance and the search for economic development at any price without any limit and it is in this scenario that the human being excludes the care with its natural habitat. This analysis deals with Law, Tax Law, Sustainability and Sustainable Development and brings the municipality of Feira de Santana in the state of Bahia as a model of a city that has adopted ecotribution as a successful tool in the dynamics of environmental protection and also in the performance of quality of life for citizens, as well as the guarantee of the tripod of sustainability, namely: social, economic and environmental, with a view to a sustainable city.