Globalização e sociedade de consumo: tributação ambiental como instrumento pelo desenvolvimento sustentável

Abstract

The present article seeks to analyze the current consumer society from the phenomenon of globalization after the second half of the 20th century and the environmental problem caused by the development model adopted, and the prospects of modifying this pattern with the adoption of a sustainable development mode through environmental taxation instruments. The environmental crisis perceived in the last decades has as one of its pillars the model of capitalist development that propelled the emergence of a society of consumption, responsible for the social, political and economic change of contemporary soci ety. In the same way, the evolution of Environmental Law in Brazil, with a focus on the second half of the twentieth century, driven by global concern with the ecologically balanced environment, gained prominence with the rise to fundamental right by the 1988 Citizen Constitution, assuming third generation right.The protection of the environmental good through the change of the developmental model that until then was based on the consumer society, brings to the debate the role of environmental tax law as a driving force for a new way of development, now linked to sustainability. Thus, the objective is to approach the perspectives of a legal-tax regulation through the extrafiscality of taxes with a view to promoting real changes in the model of production and consumption of society under a bias of sustainability. Considering that the work is of bibliographic nature, the method of approach used the systemic-complex theory, with interface between law, politics, ecology, science and culture.