La tutela dell’ambiente tra diritto costituzionale e diritto tributario: brevi note introduttive

Abstract

The work is a joint reflection on the constitutional and economic value of the environment. Structured in two parts, in the first, the legal character of the environment is reconstructed as a circular and non-dichotomous category, making use of a critical reading both on the relationships with the different levels of government and on the jurisprudential formant. Having highlighted the relationship between the lack of protection of natural resources and the increase in inequalities, in the second part the focus is instead on the lever of taxation to promote virtuous behavior and combat global phenomena, such as climate change. Having established the importance of environmental protection also for the tax system, for which the matter is not limited to compensatory taxes, the essay focuses on the lack of an ordering paradigm for such taxes. The tax profiles of environmental protection end with the relevance of the environmental tax as a possible way to define both the structure of the European taxing power and the autonomous one of the regions in Italy