Extrafiscalidade e tributação ambiental

• Autor(a) principal: Scaramussa, Ana Carolina Cypriano
• Data de Publicação: 2017
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/33238
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITOS ESPECIAIS; Tributos ambientais; Incentivos; Direito tributário; Princípios ambientais; Intervenção do estado; Tributação ambiental; Meio ambiente equilibrado; Environmental taxes; Incentives; Tax law; Environmental principles; State intervention; Environmental taxation; Balanced environment

The present study studies the application of environmental taxes in Brazilian planning, its incentives and the benefit of attracting tax law to environmental issues, especially for the effectiveness of environmental principles. It analyzes the intervention of the State in economic activity to guarantee the protection of natural resources and the importance of environmental taxation to provide such intervention. Through the extra-fiscal function of taxes, there is the possibility of the State intervening in the economy, in social sectors, regions or in certain activities to seek to realize the fundamental right set forth in art. 225 of the Federal Constitution, the right to a balanced environment for present and future generations. The environmental problems exist and deserve to be discussed to identify the instruments that best meet the needs of the environment, for this arises environmental taxation. Although Brazil is a country with the highest taxation in the world, there is a lack of fiscal incentives that discourage conduct that causes environmental impact