Legal criteria for environmental taxation through tourist taxes for the purpose of environmental preservation

Autores

  • João Gabriel Costa Souza Unex
  • Luiza Pinto Santos Lopes Unex
  • Adive Cardoso Ferreira Júnior UFSC

Palavras-chave:

Environmental taxation, fees, tourism, environmental public policy

Resumo

This article analyzes the legal criteria applicable to environmental taxation through tourist taxes intended for environmental preservation, taking into account the numerous legal challenges regarding the constitutionality of charging this tax with this approach. Using the deductive method, normative characteristics inherent to the “taxes” genre were observed to evaluate the criteria applicable to the institution of the “tourist taxes” species. The result of this research showed that the constitutionality of tourist taxes is conditioned on the adequacy of incidence hypotheses with the peculiar criteria of the two types of taxes existing in the Brazilian legal system, with specific state action being necessary for police taxes, but optionally divisible, while public service fees of specificity and divisibility in state consideration. Furthermore, it was found that it was impossible to impose police fees for potential inspection, as well as fees for the use of public assets. Finally, it is clear that tourist taxes based on police power are constitutional because they meet legal requirements, according to repeated statements by the Federal Supreme Court.

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Publicado

2024-08-29

Edição

v. 9 (2024)

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Artigos

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