The Basis and Purpose of Environmental Taxes

The society of " postmodernity " is characterized by great advances in technology, the production of great wealth and the supposed "dominion" of man over nature, is a society that simultaneously lies marked by the proliferation of risks and threats. A major problem that has defied humanity in the late twentieth century and early twenty-first century is the accelerating environmental degradation caused by the strictly capitalist and irrational use of natural resources and the consequent pollution and environmental degradation. At present, most of the constitution of the Democratic State of Law, is specifically provided right to the environment as a fundamental right, and also establishes the duty of all citizens and the state to defend it and protect it, on the basis of present and future generations. It is a right and duty based on the value of solidarity, and guided by the principles of sustainability and intergenerational equity