Die steuerlichen Lenkungsnormen im Bereich Umwelt

This thesis is dedicated to the study of inductive environmental tax norms, one of the instruments with increasing propagation used for nature preservation. These norms are defined in this work as any tax norm that within its environmental policy guidance is able to induce certain behaviour of individuals, changing the conduct that they probably would perform if there were no such a norm, either by tax collection or exemption, as well as by stipulating environmental purposes for the amounts raised. The aim is to verify whether such norms are or are not in fact able to achieve the targets proposed within the respective legal systems. The economic contributions to this matter are also considered as well as the requirements established by law. The theoretical concepts that are developed throughout the chapters are then applied on case studies observed in the Brazilian and German legal systems.