A extrafiscalidade tributária e a proteção ambiental no Mercosul
Autor(a) principal: | |
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Data de Publicação: | 2008 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações do UFSM |
Texto Completo: | http://repositorio.ufsm.br/handle/1/9702 |
Resumo: | The state has several tools for environmental preservation, among them, extrafiscal Topping the tribute. The aim of this research is to determine whether the extrafiscalidade tax is a skillful instrument for the implementation of a policy of environmental preservation in Mercosur. For both from the law and doctrine, he worked with the deductive method, a descriptive and analytical research literature and public documents, among books, periodicals, domestic and foreign. We analyzed the protection of the environment in Mercosur, the way reporting is being done to protect the environment in the countries of the bloc, namely its environmental policies, based on the analysis of the Environmental Law, from the recognition in the constitutional level, in their four Member States. We dealt with state intervention by the enunciation of the purposes that the State seeks to achieve through its financial activities, to conceptualize extrafiscalidade and described itself as the ways to materialize, were also highlighted some of the purposes extrafiscais present in the Brazilian tax system. We examined the principles of law and the Environmental taxation principles relevant to the Environmental taxation, it was determined the tax jurisdiction in environmental matters in Brazil and, finally, the species have been tabled tax consistent with the Environmental taxation from the conceptual analysis of taxes National Tax System established in Brazil. Finally, this was the Environmental taxation issue, with clear extrafiscalidade aiming modify pipelines with a view to sustainable development, given the Magna Carta of many countries as ideal for growth and social welfare. It was found that in countries where taxes are used, in order extrafiscal, there is an increase in quality of life. The implementation of fiscal policies, which use the mechanisms of environmental extrafiscalidade tax, as well as reach the final destination of control, preservation and restoration of the environment can give the taxpayer the opportunity to choose between the more mild peeve, or even the unburden themselves of the tax peeve, according to their performance according to legal dictates. It has been proved that Mercosur has a policy of protecting the environment as a result of the activities of TMS-6, power to dictate the basic guidelines for environmental policy in MERCOSUR. However, States Parties are still acting on the environmental issue separately, indicating that environmental policy for MERCOSUR is more rhetoric than practice. It was concluded that a policy of environmental preservation can be effected through the creation of taxes, fees, contributions for improvement, contributions to intervene in the economic domain and the granting of fiscal incentives, consisting in the past two ways most suitable for this purpose. It was proven that the tax is extrafiscalidade skillful instrument for the implementation of a policy of environmental preservation in Mercosur, as it personifies the end state of environmental intervention. |
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2009-02-022009-02-022008-12-12CORONEL, Loraine Terezinha Bicca Carmo. A extrafiscalidade tributária e a proteção ambiental no Mercosul. 2008. 189 f. Dissertação (Mestrado em Direito) - Universidade Federal de Santa Maria, Santa Maria, 2008.http://repositorio.ufsm.br/handle/1/9702The state has several tools for environmental preservation, among them, extrafiscal Topping the tribute. The aim of this research is to determine whether the extrafiscalidade tax is a skillful instrument for the implementation of a policy of environmental preservation in Mercosur. For both from the law and doctrine, he worked with the deductive method, a descriptive and analytical research literature and public documents, among books, periodicals, domestic and foreign. We analyzed the protection of the environment in Mercosur, the way reporting is being done to protect the environment in the countries of the bloc, namely its environmental policies, based on the analysis of the Environmental Law, from the recognition in the constitutional level, in their four Member States. We dealt with state intervention by the enunciation of the purposes that the State seeks to achieve through its financial activities, to conceptualize extrafiscalidade and described itself as the ways to materialize, were also highlighted some of the purposes extrafiscais present in the Brazilian tax system. We examined the principles of law and the Environmental taxation principles relevant to the Environmental taxation, it was determined the tax jurisdiction in environmental matters in Brazil and, finally, the species have been tabled tax consistent with the Environmental taxation from the conceptual analysis of taxes National Tax System established in Brazil. Finally, this was the Environmental taxation issue, with clear extrafiscalidade aiming modify pipelines with a view to sustainable development, given the Magna Carta of many countries as ideal for growth and social welfare. It was found that in countries where taxes are used, in order extrafiscal, there is an increase in quality of life. The implementation of fiscal policies, which use the mechanisms of environmental extrafiscalidade tax, as well as reach the final destination of control, preservation and restoration of the environment can give the taxpayer the opportunity to choose between the more mild peeve, or even the unburden themselves of the tax peeve, according to their performance according to legal dictates. It has been proved that Mercosur has a policy of protecting the environment as a result of the activities of TMS-6, power to dictate the basic guidelines for environmental policy in MERCOSUR. However, States Parties are still acting on the environmental issue separately, indicating that environmental policy for MERCOSUR is more rhetoric than practice. It was concluded that a policy of environmental preservation can be effected through the creation of taxes, fees, contributions for improvement, contributions to intervene in the economic domain and the granting of fiscal incentives, consisting in the past two ways most suitable for this purpose. It was proven that the tax is extrafiscalidade skillful instrument for the implementation of a policy of environmental preservation in Mercosur, as it personifies the end state of environmental intervention.O Estado dispõe de vários instrumentos para a preservação ambiental, entre eles, desponta o tributo extrafiscal. O objetivo desta pesquisa consiste em verificar se a extrafiscalidade tributária é um instrumento hábil para a implementação de uma política de preservação ambiental no Mercosul. Para tanto, a partir da legislação e da doutrina, trabalhou-se com o método dedutivo, numa pesquisa descritivo-analítica bibliográfica e documental, dentre obras, publicações periódicas, legislação nacional e estrangeira. Analisou-se a tutela do meio ambiente no Mercosul, relatando a forma como vem sendo efetivada a proteção do ambiente nos países do bloco, ou seja, suas Políticas Ambientais, partindo da análise do Direito Ambiental, desde o reconhecimento em nível constitucional, nos seus quatro Estados-membros. Abordou-se a intervenção estatal pela enunciação dos fins que o Estado visa atingir através da sua atividade financeira, conceituou-se a extrafiscalidade e descreveram-se as formas como se materializa, também foram apontadas algumas das finalidades extrafiscais presentes no sistema tributário brasileiro. Foram examinados os princípios de Direito Ambiental e os princípios tributários relevantes à tributação ambiental, determinou-se a competência tributária em matéria ambiental no Brasil, e, por fim, foram apresentadas as espécies tributárias compatíveis com a tributação ambiental a partir da análise conceitual dos tributos estabelecidos no Sistema Tributário Nacional brasileiro. Finalmente, tratou-se do tema tributação ambiental, com evidente extrafiscalidade objetivando modificar condutas com vistas ao desenvolvimento sustentável, determinado nas Cartas Magnas de muitos Países como ideal de crescimento e bem-estar social. Verificou-se que nos países em que os tributos são utilizados, com fim extrafiscal, existe um acréscimo na qualidade de vida. A implementação de políticas fiscais, que usam os mecanismos da extrafiscalidade tributária ambiental, além de atingir o propósito final de controle, preservação e recuperação do meio ambiente pode proporcionar ao sujeito passivo a oportunidade de escolher entre o gravame mais ameno ou, até mesmo, a desonerar-se do gravame fiscal, segundo sua atuação consoante com ditames legais. Comprovou-se que o Mercosul possui uma política de proteção ao meio ambiente, fruto das atividades do SGT-6, competente para ditar as diretrizes básicas de política ambiental no MERCOSUL. Entretanto, os Estados-Partes continuam deliberando sobre a questão ambiental separadamente, denotando que a política ambiental para o MERCOSUL é mais retórica do que prática. Concluiu-se que uma política de preservação ambiental pode ser efetivada através da criação de impostos, taxas, contribuições de melhoria, contribuições de intervenção no domínio econômico e da concessão de incentivos fiscais, consistindo as duas últimas nas formas mais adequadas para esse fim. Evidenciou-se que a extrafiscalidade tributária é instrumento hábil para a implementação de uma política de preservação ambiental no Mercosul, pois personifica o fim estatal de intervenção ambiental.application/pdfporUniversidade Federal de Santa MariaPrograma de Pós-Graduação em Integração Latino-AmericanaUFSMBRDireitoExtrafiscalidade tributáriaTributação ambientalPolítica de preservação ambientalExtrafiscalidade taxTax environmentPolitics of environmental conservationCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOA extrafiscalidade tributária e a proteção ambiental no Mercosulinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisAraujo, Luiz Ernani Bonesso dehttp://lattes.cnpq.br/3818976588714214Bertaso, Joao Martinshttp://lattes.cnpq.br/5939164234639660Gregori, Isabel Christine Silva dehttp://lattes.cnpq.br/3613134514590708http://lattes.cnpq.br/6260769406758442Coronel, Loraine Terezinha Bicca Carmo6001000000014005003003003007c75a2f5-b3ea-4f76-b89c-ca4b2f0df763bf610369-5dcd-4106-83b5-bd43b5c4e51981c9c93b-5c5d-4e12-8ae7-ceb61f0904bc3ceacb2f-0f8e-45d0-9351-4b8daa90d1b2info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações do UFSMinstname:Universidade Federal de Santa Maria (UFSM)instacron:UFSMORIGINALLORAINETEREZINHARIBEIROBICCA.pdfapplication/pdf1009865http://repositorio.ufsm.br/bitstream/1/9702/1/LORAINETEREZINHARIBEIROBICCA.pdf9db4d13e26477f3ae3f9e1d961e3a67dMD51TEXTLORAINETEREZINHARIBEIROBICCA.pdf.txtLORAINETEREZINHARIBEIROBICCA.pdf.txtExtracted texttext/plain416539http://repositorio.ufsm.br/bitstream/1/9702/2/LORAINETEREZINHARIBEIROBICCA.pdf.txt2c65aca34ff5f3520a73ddeb16a61032MD52THUMBNAILLORAINETEREZINHARIBEIROBICCA.pdf.jpgLORAINETEREZINHARIBEIROBICCA.pdf.jpgIM Thumbnailimage/jpeg4875http://repositorio.ufsm.br/bitstream/1/9702/3/LORAINETEREZINHARIBEIROBICCA.pdf.jpg54856c4d5fffaf4934568126a3a2e54bMD531/97022023-04-13 09:38:03.661oai:repositorio.ufsm.br:1/9702Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufsm.br/ONGhttps://repositorio.ufsm.br/oai/requestatendimento.sib@ufsm.br||tedebc@gmail.comopendoar:2023-04-13T12:38:03Biblioteca Digital de Teses e Dissertações do UFSM - Universidade Federal de Santa Maria (UFSM)false |
dc.title.por.fl_str_mv |
A extrafiscalidade tributária e a proteção ambiental no Mercosul |
title |
A extrafiscalidade tributária e a proteção ambiental no Mercosul |
spellingShingle |
A extrafiscalidade tributária e a proteção ambiental no Mercosul Coronel, Loraine Terezinha Bicca Carmo Extrafiscalidade tributária Tributação ambiental Política de preservação ambiental Extrafiscalidade tax Tax environment Politics of environmental conservation CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
A extrafiscalidade tributária e a proteção ambiental no Mercosul |
title_full |
A extrafiscalidade tributária e a proteção ambiental no Mercosul |
title_fullStr |
A extrafiscalidade tributária e a proteção ambiental no Mercosul |
title_full_unstemmed |
A extrafiscalidade tributária e a proteção ambiental no Mercosul |
title_sort |
A extrafiscalidade tributária e a proteção ambiental no Mercosul |
author |
Coronel, Loraine Terezinha Bicca Carmo |
author_facet |
Coronel, Loraine Terezinha Bicca Carmo |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Araujo, Luiz Ernani Bonesso de |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/3818976588714214 |
dc.contributor.referee1.fl_str_mv |
Bertaso, Joao Martins |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/5939164234639660 |
dc.contributor.referee2.fl_str_mv |
Gregori, Isabel Christine Silva de |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/3613134514590708 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/6260769406758442 |
dc.contributor.author.fl_str_mv |
Coronel, Loraine Terezinha Bicca Carmo |
contributor_str_mv |
Araujo, Luiz Ernani Bonesso de Bertaso, Joao Martins Gregori, Isabel Christine Silva de |
dc.subject.por.fl_str_mv |
Extrafiscalidade tributária Tributação ambiental Política de preservação ambiental |
topic |
Extrafiscalidade tributária Tributação ambiental Política de preservação ambiental Extrafiscalidade tax Tax environment Politics of environmental conservation CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Extrafiscalidade tax Tax environment Politics of environmental conservation |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
The state has several tools for environmental preservation, among them, extrafiscal Topping the tribute. The aim of this research is to determine whether the extrafiscalidade tax is a skillful instrument for the implementation of a policy of environmental preservation in Mercosur. For both from the law and doctrine, he worked with the deductive method, a descriptive and analytical research literature and public documents, among books, periodicals, domestic and foreign. We analyzed the protection of the environment in Mercosur, the way reporting is being done to protect the environment in the countries of the bloc, namely its environmental policies, based on the analysis of the Environmental Law, from the recognition in the constitutional level, in their four Member States. We dealt with state intervention by the enunciation of the purposes that the State seeks to achieve through its financial activities, to conceptualize extrafiscalidade and described itself as the ways to materialize, were also highlighted some of the purposes extrafiscais present in the Brazilian tax system. We examined the principles of law and the Environmental taxation principles relevant to the Environmental taxation, it was determined the tax jurisdiction in environmental matters in Brazil and, finally, the species have been tabled tax consistent with the Environmental taxation from the conceptual analysis of taxes National Tax System established in Brazil. Finally, this was the Environmental taxation issue, with clear extrafiscalidade aiming modify pipelines with a view to sustainable development, given the Magna Carta of many countries as ideal for growth and social welfare. It was found that in countries where taxes are used, in order extrafiscal, there is an increase in quality of life. The implementation of fiscal policies, which use the mechanisms of environmental extrafiscalidade tax, as well as reach the final destination of control, preservation and restoration of the environment can give the taxpayer the opportunity to choose between the more mild peeve, or even the unburden themselves of the tax peeve, according to their performance according to legal dictates. It has been proved that Mercosur has a policy of protecting the environment as a result of the activities of TMS-6, power to dictate the basic guidelines for environmental policy in MERCOSUR. However, States Parties are still acting on the environmental issue separately, indicating that environmental policy for MERCOSUR is more rhetoric than practice. It was concluded that a policy of environmental preservation can be effected through the creation of taxes, fees, contributions for improvement, contributions to intervene in the economic domain and the granting of fiscal incentives, consisting in the past two ways most suitable for this purpose. It was proven that the tax is extrafiscalidade skillful instrument for the implementation of a policy of environmental preservation in Mercosur, as it personifies the end state of environmental intervention. |
publishDate |
2008 |
dc.date.issued.fl_str_mv |
2008-12-12 |
dc.date.accessioned.fl_str_mv |
2009-02-02 |
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2009-02-02 |
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dc.type.driver.fl_str_mv |
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publishedVersion |
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CORONEL, Loraine Terezinha Bicca Carmo. A extrafiscalidade tributária e a proteção ambiental no Mercosul. 2008. 189 f. Dissertação (Mestrado em Direito) - Universidade Federal de Santa Maria, Santa Maria, 2008. |
dc.identifier.uri.fl_str_mv |
http://repositorio.ufsm.br/handle/1/9702 |
identifier_str_mv |
CORONEL, Loraine Terezinha Bicca Carmo. A extrafiscalidade tributária e a proteção ambiental no Mercosul. 2008. 189 f. Dissertação (Mestrado em Direito) - Universidade Federal de Santa Maria, Santa Maria, 2008. |
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http://repositorio.ufsm.br/handle/1/9702 |
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