Fical reform, green tex and animal protection

Abstract

The Proposed Amendment to the Constitution, nº 45/2019, is currently being processed in the National Congress, which intend to carry out a profound reform in taxation on consumption. In the context of this legislative proposal, it is also intended to allow the institution of selective taxes, of an extra-fiscal nature, to avoid the consumption of goods and services that cause negative externalities. This novelty, if approved, will enable the institution in our legal system, on a pioneering basis, of environmental taxes that seek to encourage the practice of behaviors that reduce or eliminate environmental degradation. This type of tax may also allow for the protection of fauna, by reflex, depending on the type of tax that is created and, therefore, on the materiality chosen by the legislator. The present study seeks to examine these novelties, trying to delimit the use of the tribute as an instrument of fauna protection. Through bibliographic research and the deductive method, we will end to present suggestions so that this important proposal can serve as a meaningful instrument for animals protection.