The objective of this study is to examine how it is and how it could be treated energy taxation with a view to environmental protection by extrafiscality. The collection is essential, but in modern Democratic States, the constitutional taxation already turns to aspects of environmental, something that does not occur in Brazil. The method used came from Constitution and deductively, by reason of the Constitution itself, the doctrine, the Brazilian fiscal situation and international experiences, it was concluded that there is a need to rethink the current constitutional Brazilian tax system so that they can be inserted new elements no same with environmental concerns, especially in dealing with energy.
Tax; Energy; Extrafiscality