Estratégias fiscais e ofensas aos direitos fundamentais da saúde e do meio ambiente

• Autor(a) principal: Domingos, Ana Tereza Souza
• Data de Publicação: 2021
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da UFG
• Texto Completo: http://repositorio.bc.ufg.br/tede/handle/tede/11816
• topic: Agrotóxico; Incentivo fiscal; Direito a saúde; Direito ao meio ambiente equilibrado; Teoria dos jogos; Teoria dos direitos fundamentais; Pesticide; Tax incentive; Right to health; Right to a balanced environment; Game theory; Fundamental rights theory; CIENCIAS SOCIAIS APLICADAS::DIREITO

This dissertation aims to study whether the continual renewal of the validity of Agreement nº. 100/1997 is unconstitutional and confronts the right to health and the right to a balanced environment. For the development of the research, a qualitative approach is methodologically adopted, which allows for greater freedom of reasoning construction carried out through the analysis of documents and literature review. The research is divided into four chapters. The first chapter brings the entire structure for the development of the dissertation, as well as the legal regulation in Brazil on pesticides and the profile of use and consumption of such products in the country. In the second chapter, a study about tax incentives from an economic perspective is carried out, using as theoretical reference the Economic Analysis of Law and the Theory of Games, to then analyze the proposal of Agreement nº 100/1997. The third chapter presents ADI No. 5.553, in its formal aspect, which questions the Agreement studied. This chapter also examines the right to health and the right to a balanced environment from the perspective of fundamental rights theory. The fourth chapter covers the material analysis of ADI No. 5.553, comprising a study of the data and documents presented therein. Finally, it is concluded that a continuous renewal of ICMS Agreement No. 100/1997 confronts the right to health and the right to a balanced environment.