Tributação verde como instrumento internacional para implementação dos objetivos do desenvolvimento sustentável

Abstract

The present thesis aims to present environmental taxation, based on extrafiscality, as a fundamental public policy to promote sustainable development, in order to stimulate other non-state actors to cooperate towards sustainable management. This approach sets out to demonstrate the viability of environmental fiscal policy and the creation of greentaxes as global and local action to implement specific Sustainable Development Goals (SDG), especially goals 11 and 12. To this end, this study establishes the participation of subnational actors as a mechanism for global environmental governance. The study examined the effect of this participation in solving common problems, increased in the globalized era and in the postmodern world, where traditional concepts of international law have proved insufficient to deal with liquid problems. This change of paradigm was observed through environmental taxation and local international cooperation, establishing the creation of greentaxes as a fundamental instrument to promote production, consumption and sustainable cities.