Da teoria à prática na Tributação Ambiental: uma análise do caso da ZPA n° 09 do Município de Natal/RN
This research aims to discuss the problem surrounding environmental taxation, analyzing the extraficality of taxes as a possible way for sustainable development and also regarding the applicability of this mechanism to the case of Environmental Protection Zone (EPZ) n° 09 in Natal/RN. The general ob...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
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Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/51620 |
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| Resumo: | This research aims to discuss the problem surrounding environmental taxation, analyzing the extraficality of taxes as a possible way for sustainable development and also regarding the applicability of this mechanism to the case of Environmental Protection Zone (EPZ) n° 09 in Natal/RN. The general objective of this research is to verify if the use of the extraficality function of taxes, through the application of the protector-receiver principle, characterizes a viable alternative, in legal terms, to stimulate the preservation of the environment, analyzing the case of EPZ n° 09. As specific objectives, this work aims to: explain what constitutes efficient taxation and the extraficality function of taxes; indicate how taxes are used as instruments of environmental protection; explain about the importance of the principles of environmental taxation, especially the principle of the receiving protector; show the real environmental situation in the city of Natal; show how the current Natal Master Plan works and what are the main changes aimed at it; demonstrate the current situation of landowners located in the EPZ n° 09; to see how the extraficality function of taxes can be used to help achieve a full environmental policy; and to encourage society to think about alternatives to compensate the people that preserves the nature, aiming at sustainable economic development. It is a predominantly exploratory research, with more flexible research methods. Within these methods, the logical deductive method stands out, using bibliographic research, reviewing local literature, collecting statistical data and collecting information on the topic addressed, through field visit to the studied site and interviews. It is concluded that the extrafiscal function of taxes, upon tax incentives, with the principle of the protector-receiver, can and should be applied to the practical case EPZ n° 09, so that conservation can be encouraged, making landowners located in the area allied with the Public Power in the struggle for sustainable development. |
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