A tributação como instrumento de proteção ambiental no Brasil
The Federal Constitution of 1988 gave special treatment to the issue of the environment, raising this diffuse right to the status of a fundamental right. In order to preserve it, the constitutional order is provided with various means to this purpose, including the possibility of using taxation....
Na minha lista:
| Autor principal: | |
|---|---|
| Outros Autores: | |
| Formato: | Dissertação |
| Idioma: | por |
| Publicado em: |
Universidade Federal do Rio Grande do Norte
|
| Assuntos: | |
| Endereço do item: | https://repositorio.ufrn.br/jspui/handle/123456789/19502 |
| Tags: |
Adicionar Tag
Sem tags, seja o primeiro a adicionar uma tag!
|
| Resumo: | The Federal Constitution of 1988 gave special treatment to the issue of the environment,
raising this diffuse right to the status of a fundamental right. In order to preserve it, the
constitutional order is provided with various means to this purpose, including the possibility
of using taxation. Several principles both constitutional, as infraconstitucional, support the use
of taxation as a legal instrument to protect the environment. There is an intense legal debate
about the suitability, characteristics, purposes and principles which underlie and restrict the
environmental taxation. Discussions and proposals for reform of the tax system in order to
include the ecological aspect at its core have been developed. The use of taxation as a way to
fund public expenditures related to environmental causes, promote the internalization of
negative externalities and as a way to induce behavior to benefit the environment finds
support in the Brazilian legal system. This paper seeks to demonstrate that the national tax
system is fully able to act as a tool available to the state for the implementation of the
fundamental right to an ecologically balanced environment, whether through the taxes fiscal
role or due, mainly, through the phenomenon of extrafiscality. Also, it is intended, through
doctrinal, jurisprudential analysis and concrete cases, to investigate whether the tax system
can be effective in protecting the environment in the way it is currently constructed, or if there
is need to proceed with changes in its structure in order to achieve this goal |
|---|