Incentivos fiscais - mecanismo tributário para o desenvolvimento sustentável
Autor(a) principal: | |
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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 |
Resumo: | 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 |
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Lex, Rodrigo BrandãoClose, Clarisse Dalprat2023-07-05T19:22:44Z2023-07-05T19:22:44Z2013-09-30Close, Clarisse Dalprat. Incentivos fiscais - mecanismo tributário para o desenvolvimento sustentável. 2013. Monografia de Especialização (Especialização em Direito Ambiental e Gestão Estratégica da Sustentabilidade) - Faculdade de Direito da Pontifícia Universidade Católica de São Paulo, São Paulo, 2013.https://repositorio.pucsp.br/jspui/handle/handle/33713The 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 generationsA relação entre os seres humanos e o meio em que habitam sofreu diversas transformações ao longo do tempo. Após séculos de uma visão unilateral e utilitarista do meio ambiente o homem foi obrigado a repensar o uso do meio a sua volta ao perceber se tratar de uma relação bilateral e que são os próprios seres humanos que sofrem as conseqüências da poluição e degradação do meio em que vive. Para regular esta nova relação, tanto em âmbito internacional quanto nacional, medidas de proteção e preservação do meio ambiente foram sendo desenvolvidas e positivadas. Medidas estas que tem como princípios a precaução, a prevenção, a internalização dos custos do uso do meio ambiente e seus recursos e a premiação daqueles que protegem o meio ambiente, entre outras, de forma a garantir o equilíbrio entre as necessidades humanas e a preservação do meio ambiente ou, como ficou conhecido, o desenvolvimento sustentável. Em âmbito nacional, a Constituição Federal atribuiu ao Estado o dever de proteger o meio ambiente garantindo uma sadia qualidade de vida para as presentes e futuras gerações e, para que o Estado atinja esta finalidade, atribuiu-lhe além da competência para legislar e administrar tanto em questões ambientais quanto em questões econômicas, mecanismos de intervenção e regulação do comportamento de seus cidadãos, dentre eles os mecanismos tributários. Dentre os mecanismos tributários concedidos ao Estado destaca-se, em âmbito ambiental, os incentivos fiscais. Isto porque, observados os princípios da precaução e prevenção, se faz necessário não causar danos ao meio ambiente ou, se inevitável for a ocorrência do dano, minimizá-los. Assim, os incentivos fiscais constituem mecanismos competentes e hábeis dos quais pode o Estado se valer para atingir sua finalidade constitucionalmente estabelecida de garantir as presentes e futuras gerações uma sadia qualidade de vidaporPontifícia Universidade Católica de São PauloEspecialização em Direito Ambiental e Gestão Estratégica da SustentabilidadePUC-SPBrasilFaculdade de DireitoCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITOS ESPECIAISDesenvolvimento sustentávelTributos verdesIncentivos fiscaisSustainable developmentGreen taxesFiscal incentivesIncentivos fiscais - mecanismo tributário para o desenvolvimento sustentávelinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPORIGINALCLARISSE DALPRAT CLOSE.pdfapplication/pdf620590https://repositorio.pucsp.br/xmlui/bitstream/handle/33713/1/CLARISSE%20DALPRAT%20CLOSE.pdf8c6795a69ae72dcb88d7aedcf6ca7bcaMD51TEXTCLARISSE DALPRAT CLOSE.pdf.txtCLARISSE DALPRAT CLOSE.pdf.txtExtracted texttext/plain112994https://repositorio.pucsp.br/xmlui/bitstream/handle/33713/2/CLARISSE%20DALPRAT%20CLOSE.pdf.txt715aba30e37f4b75344b7dcb81e5ebe9MD52THUMBNAILCLARISSE DALPRAT CLOSE.pdf.jpgCLARISSE DALPRAT CLOSE.pdf.jpgGenerated Thumbnailimage/jpeg1167https://repositorio.pucsp.br/xmlui/bitstream/handle/33713/3/CLARISSE%20DALPRAT%20CLOSE.pdf.jpg1d26f0b76c0e75656b9fd31eee9669b4MD53handle/337132023-08-29 09:48:25.855oai:repositorio.pucsp.br:handle/33713Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2023-08-29T12:48:25Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.pt_BR.fl_str_mv |
Incentivos fiscais - mecanismo tributário para o desenvolvimento sustentável |
title |
Incentivos fiscais - mecanismo tributário para o desenvolvimento sustentável |
spellingShingle |
Incentivos fiscais - mecanismo tributário para o desenvolvimento sustentável Close, Clarisse Dalprat CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITOS ESPECIAIS Desenvolvimento sustentável Tributos verdes Incentivos fiscais Sustainable development Green taxes Fiscal incentives |
title_short |
Incentivos fiscais - mecanismo tributário para o desenvolvimento sustentável |
title_full |
Incentivos fiscais - mecanismo tributário para o desenvolvimento sustentável |
title_fullStr |
Incentivos fiscais - mecanismo tributário para o desenvolvimento sustentável |
title_full_unstemmed |
Incentivos fiscais - mecanismo tributário para o desenvolvimento sustentável |
title_sort |
Incentivos fiscais - mecanismo tributário para o desenvolvimento sustentável |
author |
Close, Clarisse Dalprat |
author_facet |
Close, Clarisse Dalprat |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Lex, Rodrigo Brandão |
dc.contributor.author.fl_str_mv |
Close, Clarisse Dalprat |
contributor_str_mv |
Lex, Rodrigo Brandão |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITOS ESPECIAIS |
topic |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITOS ESPECIAIS Desenvolvimento sustentável Tributos verdes Incentivos fiscais Sustainable development Green taxes Fiscal incentives |
dc.subject.por.fl_str_mv |
Desenvolvimento sustentável Tributos verdes Incentivos fiscais |
dc.subject.eng.fl_str_mv |
Sustainable development Green taxes Fiscal incentives |
description |
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 |
publishDate |
2013 |
dc.date.issued.fl_str_mv |
2013-09-30 |
dc.date.accessioned.fl_str_mv |
2023-07-05T19:22:44Z |
dc.date.available.fl_str_mv |
2023-07-05T19:22:44Z |
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info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/bachelorThesis |
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bachelorThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Close, Clarisse Dalprat. Incentivos fiscais - mecanismo tributário para o desenvolvimento sustentável. 2013. Monografia de Especialização (Especialização em Direito Ambiental e Gestão Estratégica da Sustentabilidade) - Faculdade de Direito da Pontifícia Universidade Católica de São Paulo, São Paulo, 2013. |
dc.identifier.uri.fl_str_mv |
https://repositorio.pucsp.br/jspui/handle/handle/33713 |
identifier_str_mv |
Close, Clarisse Dalprat. Incentivos fiscais - mecanismo tributário para o desenvolvimento sustentável. 2013. Monografia de Especialização (Especialização em Direito Ambiental e Gestão Estratégica da Sustentabilidade) - Faculdade de Direito da Pontifícia Universidade Católica de São Paulo, São Paulo, 2013. |
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https://repositorio.pucsp.br/jspui/handle/handle/33713 |
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por |
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por |
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Pontifícia Universidade Católica de São Paulo |
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PUC-SP |
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Brasil |
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Faculdade de Direito |
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Pontifícia Universidade Católica de São Paulo |
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