O USO DO IPVA NAS POLÍTICAS PÚBLICAS DE PROTEÇÃO AMBIENTAL

Abstract

Finding a balance between the environmental and economic development is on of the most difficult tasks that will have to be made through the public politics, mainly applying the Tax Law as an equilibrium this conflict. The tribute appears of efficient form, mainly in its extrafiscal meaning, as viabilizador on instrument of the ambient balance and one better quality of life next to the balanced economic development. The tax incentive gera the precaution and the ambient prevention in the economic development. The Brazilian Constitution of the 1988 say on the necessity to preserve the environment for the future generations, so called sustainable development. It is in this context that the IPVA enters the Brazilian legal-constitutional order in the attempt to contribute as a coactive mechanism of reduction of greenhouse effects in atmosphere. The present article intends to demonstrate like the promotion of public tax politics can be oriented to the environmental protection. This focuses on the contribution of the Tax on the Property of Vehicles (IPVA) in the protection in the preservation of the environment, making a parallel between articles 170 and 225 of the Federal Constitution.