Tax and Environment in Brazil and Germany

The relationship between the green deal and green taxes is evident. The study focuses on the countries Brazil and Germany. In both countries, environmental protection and the protection of livelihoods is enshrined in the constitution as a state task. States also commit to climate protection through international treaties. Of particular interest are the new taxes being introduced or varied to combat climate change in many parts of the world. The so-called green taxes refer to state control of resource consumption (sanction) as well as to support of environmentally friendly behavior (incentive). For the countries of Brazil and Germany, examples of green taxes are presented within the framework of indirect and direct tax types, and ideas for further development are addressed.