Consequences of the inclusion of the tax principle of environmental protection in Brazil's Federal Constitution

Sergio André Rocha and Maria Carolina Maldonado Mendonça Kraljevic

Chapter 13 in Frontiers in the Low-carbon Transition, 2026, pp 223-239 from Edward Elgar Publishing

Abstract: Constitutional Amendment No. 132/23 promoted a paradigmatic change by making environmental protection an explicit principle of the National Tax System. Although environmental protection was already incorporated into several constitutional provisions, its inclusion in paragraph 3 of Article 145 of the Federal Constitution does not appear to have been merely symbolic, prompting us to determine what changes have occurred with the entry into force of EC 132/23. The first change refers to the relationship between explicit and implicit principles. On this point, EC 132/23 established an order of precedence between constitutional tax principles, giving explicit principles greater normative weight in cases of collision with implicit principles. In addition, a new constitutional configuration transforms environmental protection from an optional criterion into an imperative commandment for the tax legislator. However, the practical application of this principle reveals significant complexities, especially when in tension with other constitutional values of the same explicit hierarchy.

Keywords: Brazil; Federal Constitution; Tax Principles; Environmental Protection; Ability to Pay (search for similar items in EconPapers)
Date: 2026
ISBN: 9781049412115
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