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On compliance with the finiteness of natural resources, humanity is realizing the need to harmonize economic development and environmental protection. From this awareness, comes the concept of sustainable development. The Federal Constitution of 1988, following this notion, aims to be the responsibility of society and the state to maintain a healthy environment. Therefore, the Government is up to adoption of public policies for environmental protection from taxation. Thus, the work presents environmental taxation, especially the intervention contribution in the economic domain, as an effective instrument to protect the environment.

A Contribuição de Intervenção no Domínio Econômico – CIDE como Efetivo Instrumento de Proteção ao Meio Ambiente