Incentivos fiscais - mecanismo tributário para o desenvolvimento sustentável

• Autor(a) principal: Close, Clarisse Dalprat
• Data de Publicação: 2013
• 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/33713
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITOS ESPECIAIS; Desenvolvimento sustentável; Tributos verdes; Incentivos fiscais; Sustainable development; Green taxes; Fiscal incentives

The relationship between mankind and the environment in which it lives has changed significantly throughout time. After centuries of a single-sided, utilitarian approach to environment, Men has been forced to think over the use it makes of the surrounding environment, when he perceived that it is about a two-way relationship and that it is human beings that suffer the consequences of pollution and degradation of the environment in which they live in. To regulate this new relationship, protective and preservation measures of the environment have been in development, both nationally and internationally. These measures are base on the principles of precaution, prevention and the internalization of the costs of the use of the environment and its natural resources, as well as rewarding those who protect the environment, in order to assure the balance of human needs and the preservation of the environment, i.e., sustainable development, as it has come to be known,. In the national arena, the Federal Constitution has attributed to the State the duty of protecting the environment, thus assuring a healthy quality of life to present and future generations. In order to make it possible for the State to achieve this goal, the Federal Constitution has on the other hand granted the State the sole competence to legislate on and manage both environmental and economic matters, and has given to it mechanisms to intervene and regulate the lives of its citizens, among which several tributary mechanisms. Among the tributary mechanisms made available to the State by the Constitution, the capacity of granting fiscal incentives deserves special attention when it comes to protecting the environment, since the nature of fiscal incentives has demonstrated them to be very well suited to promote actions which are aligned with the principles of precaution and prevention, which do not cause damages to the environment, or is these are inevitable, are capable of minimizing such damages. Hence, fiscal incentives constitute capable and efficient mechanisms which the State can use to achieve its end as it has been attributed to it by the Federal Constitution, of assuring a healthy quality of life to present and future generations