Taxation as An Instrument of Environmental Management and Sustainability in the Municipality

Objective: The objective of this work is to investigate taxation as an instrument of environmental management and sustainability of the municipality. Theoretical Framework: Important principles and concepts that provide a solid basis for understanding the context of the research are highlighted: the principle of environmental defense and the concept of extrataxation, tax exemption and the social function of property. Method: To this end, dogmatic-legal research was carried out, which sought to review the literature on the subject, through the reading of specific works on the subject and the research of doctrinal and legal sources based on scientific data and evidence. Results and Discussion: Based on the implications and relationships identified in the study, it was obtained as a result that taxes, through their extra-fiscal function, can and should be used for sustainable development. Research Implications: The results of this work can influence the environmental management of municipalities. Originality/Value: The innovative approach to research contributes to the legal literature. The relevance of this article is evidenced by the impact of taxation on the sustainability of municipalities.