GERMANY'S ECOLOGICAL TAX REFORM AS PARADIGM TO BRAZIL

This paper outlines a profile of Germany's ecological tax reform, focused on energy taxation, seeking to comparatively analyze its elements, contributing to the greening of the Brazilian tax system. To this purpose, a parallel is drawn between the legal systems of the two countries, analyzing the constitutionality of ecologically earmarked taxes on energy (Okosteuern), which in Germany were introduced by the 1999 tax reform. Under Brazilian law, CIDE-Combustivel's (fuel tax) is scrutinized in its role as starting point for the greening of the tax system. The adopted method is deductive and suggestive in the context of comparative law. The study showed that the constitutional admissibility of the Okosteuern in Germany was much debated and these were approved much more for political than legal reasons. In Brazil, the introduction of this taxation model depends inevitably on an amendment to the Constitution. However, important similarities are found between the German model and the CIDE-Combustivel's model and the last can be taken as kickoff for the "greening" of the Brazilian tax system.