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The purpose of this article is to analyze if the CIDE FUEL in Brazil can prove to be a fertile field for the financing of projects and programs aimed at the recovery of Permanent Preservation Areas, as a way to comply with the constitutional and legal purpose for which such tribute was created. Thus, the concept of extrafiscality is investigated; taxation and state intervention in the economy; the existence of a state of environmental chaos; the importance of Permanent Preservation Areas for the mitigation of environmental chaos; and CIDE FUEL. The method of approach followed will be the empirico-dialectic, using bibliographical and legislative research, having as a reference system a combination the Theory of Complexity with Law and Economics. In conclusion, it is pointed out that the adequate allocation of CIDE FUEL funds for the financing of projects and programs for the recovery of Permanent Preservation Areas could result in compliance with the environmental purpose of the tax, making its legal requirement, besides contributing to a of the objectives of the new Brazilian Forest Code, which is to recover the Permanent Preservation Areas throughout the national territory.

Extrafiscalidade: Recuperação ambiental por meio da CIDE COMBUSTÍVEL