We initiate by making a brief summary concerning the importance of water resources and its multiple uses, informing of the environmental crisis. Afterwards the international and national Statutes about water resources are situated historically. A new view of the Constitutional Law in the competency aspect is proposed in the water resource field. It is defined that the access to water resources are a fundamental right. The management of the water is, in itself, a restriction to fundamental rights. Restrictions to fundamental rights are only viable to introduce in the jurisdictional system by means of a Legislative Act. To price the water resource as did the Water Act implies in the establishment of a restriction to fundamental rights, witch can only be legitimated if it is instituted by a Legislative Act. The polluter-pays principle informs the necessity of preservation of water resources. This principle, the fundamental rights theory, the public goods and externalities theory, the Pareto Law and the enlargement of the anthropocentrism are legitimate arguments that sustains the environment taxation. The price of water resource established in the Water Act is a tax, because all the elements in legal definition of a tax are present. The price of water resource established in the Water Act is qualified as a tax to intervene in the economical domain (species of Brazilian taxes). All the aspects in tax instituted in Water Act are identified. / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Este trabalho inicia-se fazendo um apanhado sobre a importância e os diversos usos da água, informando que existe uma crise ambiental. Após, situa-se a água historicamente nos diplomas internacionais e nacionais. Faz-se uma releitura constitucional das competências em matéria de águas. Define-se o direito ao acesso aos recursos hídricos como direito fundamental. A gestão de recursos hídricos traz consigo a idéia de restrição ao direito fundamental de uso. Restrições a direito fundamental só podem ser feitas através de lei. A cobrança pelo direito de uso dos recursos hídricos é uma restrição a direito fundamental, logo só pode ser instituída por lei. O princípio do poluidor-pagador afirma a necessidade de preservação da água. Esse princípio, ao lado da teoria dos direitos fundamentais, da teoria de Pigou, do Ótimo de Pareto e do antropocentrismo alargado são fundamentos que legitimam a tributação ambiental. A cobrança de água é um tributo porque estão presentes, em sua caracterização, todos os elementos do conceito legal. A cobrança na Lei de Águas é uma contribuição de intervenção no domínio econômico. Apontam-se, então, os critérios material espacial, temporal e pessoal da hipótese de incidência.

No atual sistema constitucional brasileiro é inquestionável a responsabilidade do Estado para com o meio ambiente. Neste sentido, em face deste inarredável dever constitucional, que a presente dissertação tem, por escopo, fomentar a discussão sobre a adoção de políticas públicas ambientais por parte dos entes federados, mais especificamente dos municípios brasileiros, através do incremento de instrumentos tributários utilizados pelo sistema da extrafiscalidade tributária. Esta forma de política pública já é uma realidade vivenciada pelos países do velho continente e que, atualmente, vem ganhando força no continente americano. Por conseguinte, o presente estudo visa conjecturar a sua aplicabilidade em âmbito local onde, de um modo geral, são vivenciados diuturnamente os problemas advindos do crescimento econômico desenfreado. Por tal razão, se faz mister direcionar as lentes do enfoque para os entes municipais que integram o Pacto Federativo brasileiro, no afã de investigar acerca da viabilidade de implementação de politicas ambientais por meio de tributos de competência municipal, para que ao fim e ao cabo, seja possível vislumbrar, neste cenário, a formação de novos mecanismos propagadores de uma potencialização da responsabilidade ambiental incrustada no artigo 225 da Epístola Constitucional. / Submitted by Ana Guimarães Pereira (agpereir@ucs.br) on 2016-05-11T16:17:42Z No. of bitstreams: 1 Dissertacao Marcos Monteiro da Silva.pdf: 2013356 bytes, checksum: 26f1b8380c2593c0baeb132d25c9afe4 (MD5) / Made available in DSpace on 2016-05-11T16:17:42Z (GMT). No. of bitstreams: 1 Dissertacao Marcos Monteiro da Silva.pdf: 2013356 bytes, checksum: 26f1b8380c2593c0baeb132d25c9afe4 (MD5) Previous issue date: 2016-05-11 / In the current constitutional system is beyond question the responsibility of the State towards the environment. In this sense, in the face of this constitutional duty this dissertation aims at fostering discussion on the adoption of environmental public policies on the part of the federated entities, more specifically, of the Brazilian municipalities through the increase of tax instruments used by the extrafiscalidade tax system. This form of public policy is a reality experienced by the countries of the old continent and that, currently, has been gaining strength in the American continent. Therefore, the present study aims to speculate their applicability in context where, in General, are experienced continuously the problems arising from unbridled economic growth. For this reason, we focus our lenses mister to the municipal entities that comprise the Federal Pact in eagerness to investigate about the feasibility of implementation of environmental policies through taxes municipal competence, so that at the end of the day, we can glimpse in this scenario the formation of new mechanisms propagators of a potentiation of environmental responsibility encrusted in article 225 of the epistle.

No atual sistema constitucional brasileiro é inquestionável a responsabilidade do Estado para com o meio ambiente. Neste sentido, em face deste inarredável dever constitucional, que a presente dissertação tem, por escopo, fomentar a discussão sobre a adoção de políticas públicas ambientais por parte dos entes federados, mais especificamente dos municípios brasileiros, através do incremento de instrumentos tributários utilizados pelo sistema da extrafiscalidade tributária. Esta forma de política pública já é uma realidade vivenciada pelos países do velho continente e que, atualmente, vem ganhando força no continente americano. Por conseguinte, o presente estudo visa conjecturar a sua aplicabilidade em âmbito local onde, de um modo geral, são vivenciados diuturnamente os problemas advindos do crescimento econômico desenfreado. Por tal razão, se faz mister direcionar as lentes do enfoque para os entes municipais que integram o Pacto Federativo brasileiro, no afã de investigar acerca da viabilidade de implementação de politicas ambientais por meio de tributos de competência municipal, para que ao fim e ao cabo, seja possível vislumbrar, neste cenário, a formação de novos mecanismos propagadores de uma potencialização da responsabilidade ambiental incrustada no artigo 225 da Epístola Constitucional. / In the current constitutional system is beyond question the responsibility of the State towards the environment. In this sense, in the face of this constitutional duty this dissertation aims at fostering discussion on the adoption of environmental public policies on the part of the federated entities, more specifically, of the Brazilian municipalities through the increase of tax instruments used by the extrafiscalidade tax system. This form of public policy is a reality experienced by the countries of the old continent and that, currently, has been gaining strength in the American continent. Therefore, the present study aims to speculate their applicability in context where, in General, are experienced continuously the problems arising from unbridled economic growth. For this reason, we focus our lenses mister to the municipal entities that comprise the Federal Pact in eagerness to investigate about the feasibility of implementation of environmental policies through taxes municipal competence, so that at the end of the day, we can glimpse in this scenario the formation of new mechanisms propagators of a potentiation of environmental responsibility encrusted in article 225 of the epistle.

Le droit de l'environnement a pour objet l'étude ou l'élaboration de règles juridiques concernant, la protection, l'utilisation, la gestion, la compréhension ou la restauration de l'environnement. La protection juridique de l'environnement est considérée comme un instrument mis en place par les sociétés pour interdire, orienter ou conseiller les comportements des administrations, des opérateurs économiques et des citoyens en vue de la protection des différents éléments de l'environnement. L’ Algérie commençait à s’intéresser à la dégradation de l’environnement depuis les années 80, La loi n°83-03 du 5 février 1983 relative à la protection de l'environnement repose sur des principes essentiels de protection de 1'environnement, notamment la protection contre les différentes nuisances et pollutions et sur l'intégration de la protection de l'environnement dans la planification nationale. Deux décennies après la promulgation de la loi de 1983, le constat est négatif et aucune amélioration notable n'a été enregistrée en matière de protection de l’environnement, comme, il ressort des travaux préparatoires de la loi relative à la protection de l'environnement promulguée en 2003 que l'Algérie ne possède pas une stratégie à la fois nationale et globale, en matière de protection de l'environnement, de nature à garantir une gestion efficace des ressources naturelles et leur protection contre toutes les formes de pollutions dues aux facteurs économiques, naturels et humains. La loi de 2003 marque ainsi une importante évolution législative, dans le domaine de la protection de 1'environnement. C'est dans ce cadre qu'a été adopté la loi n°03-10 du 19 juillet 2003 relative à la protection de 1'environnement dans le cadre de développement durable, dans un contexte international caractérisé par l'importance accordé aux problèmes de l'environnement à l'échelle mondiale. Cette loi a été élaborée sur la base des nouveaux principes internationaux régissant l'environnement et le développement et le développement durable. Parmi les objectifs de la loi figure également la détermination du rôle des différents intervenants dans le domaine de la protection de l'environnement, notamment l'administration publique et les opérateurs économiques. Donc le but recherché et de définir une politique environnementale et proposer des éléments et proposer des mesures institutionnelles et juridiques pour renforcer les capacités de leur prise en charge ensuite élaborer un cadre de l’environnement fondé, ou la notion de partage de responsabilité, et la participation de tous les acteurs économiques à son application. / The environmental law aims to study and to develop legal rules to protect, use, manage, understand or restore the environment. Algeria begins to be interested in degradation of environment since the 80's years. The law No. 83-03 of 5 February 1983 on the protection of the environment based on key principles of protection of environment including protection against various damages and pollution and on integration of environment protection into national planning. After two decades from the enactment of the law of 1983, the result is negative and no significant improvement was recorded in the field of environmental protection. The preparation work for the Law on environment protection enacted in 2003, revealed that Algeria does not have a strategy at both national and global conceming environment protection, such as ensure effective management of natural resources and their protection against all forms of pollution due to economic, natural and human factors. The Law of 2003 was an important legislative development in the field of protection of environment. In this context, was adopted the Law No. 03-10 of 19 July 2003 on protection of environment as part of sustainable development, in an international context characterized by the importance given to global problems of environment. Among the purposes of the law, there is also definition of the role of different stakeholders in the field of environment protection, including public administration and economic operators. The purpose is to define an environmental policy and propose elements and legal and institutional measures to strengthen the capacity of their taking care, then develop a framework of environmental basis, or a notion of shared responsibility, and participation of all economic actors to its application.