Teoria da modernização ecológica no pantanal: Desafios da extrafiscalidade ambiental para o desenvolvimento sustentável

This article analyzes the application of the Ecological Modernization Theory (EMT) of Joseph Huber e Martin Jänicke in the Brazilian Pantanal, focusing on the challenges of environmental extrafiscality for sustainable development. The objective is to investigate how environmental tax policies, such as the Ecological ICMS, ITR and TCFA, can balance environmental preservation and sustainable economic development. Through a qualitative approach, literature review, and document analysis, the study reveals that the application of these instruments is limited and still insufficient to promote full sustainable development in the region.