摘要：Environmental taxes aimed at raising capital for further application in environmental protection programs and aim at the creation of a less offensive environmental behavior. The main existing environmental taxes are the known old property tax (tax on Territorial Land Property Urban) and ITR (Tax on Rural Property), and the new idea of so-called "green taxes". From the principles of polluter pays, precaution, prevention, non- confiscation of legality, ability to pay and non- punitive character of taxes, can explain the establishment, maintenance and purpose of such taxes.
关键词：Tributos ambientais;Princípios do direito tributário e ambiental;Agentes econômicos.
