Direito, tributo e meio ambiente: a autopoiese da sociedade diante do risco ecológico

Abstract

In this work it develops a study of the society s evolution. The concepts of tribute, environment and risk are observed from the perspective of Niklas Luhmann s theory of autopoietic systems. It searches to demonstrate how is the evolution of social systems in a functionally differentiated society, and how each social subsystem may, within their identity, contribute to the preservation of natural resources, seeking to manage the ecological risks arising from a complex and quota society. With this study, it broached the State as a political organizer - guided legally - of society, which in addition to complex and quota, today introduced features of uncertainty. The society is now at risk. In this place, to organize a society that is of ecological risk, it is necessary to apply tools for social change, as the environmentally oriented tribute, to transform the State into a State of environmental stamp. For this transformation of the State, it suggests the implementation of ecological taxation, as a way of environmental protection, through systemic interpretation of the principles of environmental and tax laws. Acting like this, it would be implementing the constitutionally guaranteed right and fundamental duty to protect the ecologically balanced environment, through the social function of tribute.