| dc.description.abstract | This study, based on bibliographic research and using primarily the hermeneutic
method, aims to reflect on the possibilities of taxation being an efficient way to
materialize the fundamental rights to health and an ecologically balanced environment
through the exercise of taxes policies on the economic sector of Cannabis Sativa
Linnaeus. Therefore, initially, it is analyzed the historical context in which the
relationship between human beings and cannabis developed, as well as the context of
its prohibition. As a necessary condition for understanding the subject, the botanical
classification of cannabis varieties is also presented. In a second moment, some
classifications are analyzed on the different orders of knowledge and the theme of
technical-scientific knowledge as a source of justification of the political decision. Still
in the second chapter, from the theory of the economic Constitution, it is identified the
degree of binding of the legislator to the constitutional provisions. Then, it seeks to
analyze taxation from a functional perspective, from which the concept of extrafiscality,
its scope and limits will be extracted. Furthermore, the fundamental rights to health and
to an ecologically balanced environment are analyzed, as rights that can be
materialized through extrafiscal taxation on the cannabis market. Finally, it is intended
to discuss some concrete possibilities available to the legislature for the
implementation of extrafiscal tax policies in order to promote more intensely the
aforementioned fundamental rights under analysis in this study. | en |
