Análise do sistema arrecadatório do distrito estadual de Fernando de Noronha: diagnóstico, aspectos ambientais e medidas de gestão

• Autor(a) principal: Valença Júnior, Reginaldo
• Data de Publicação: 2016
• 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/35775
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITOS ESPECIAIS

The present essay has the aim of showing a diagnosis of the main aspects of tax collection system inherent in Administration of Fernando de Noronha at the state level, as well as the importance and influence of administrative management for environmental protection of the island. Therefore, it is going to be presented current information and data about the Island and also the question of tax collection source. Despite of the forecast of the legislation applied for Fernando de Noronha, the tax collections teams significantly from the Environmental Preservation Tax, which is not exclusively intended to the environmental preservation. This essay will address in a specific chapter the issue of the legal and effectiveness of the collection of the Environmental Preservation Tax. In behalf of a better comprehension of the subject, this essay will demonstrate information related to the Island occupation, administrative, environmental management of the competent agency and the specially protected areas. Besides that, this essay will show the possibility of the revenue expansion through the real effectiveness of the existing tax mechanisms in the State District Law, although in a fragile status. After the transposition of the main aspects that impact in the current scenario of the island, with the intention of enable the tax collection structure, consolidate, modernize, upgrade and consequently enhance its effectiveness, it is going to be indicated instruments and practical measures, which could help the improvement of the state administration, such as the elaboration project of a new Tax Code, a project that could expand, consolidate and provide a legality ballast for the effectiveness of these collections - although they have already been provided in the Organic Law. Furthermore, it is also indicated the Participative Master Plan as an important collaborative tool to contribute to the structuring, licensing and island occupancy management, which is within the priority perspective PRODETUR - NE II (Tourism Development Program), due to the fact that it is an special area of tourist interest. This measure will collaborate with estate management, because it will enabled he creation of compensation mechanisms for the use and occupation organization, which have a positive impact in social deficits and can even contribute to an incentive for the expansion of economic activities, currently based on tourism. Through this information it is presented a diagnosis of the current existing scenario in the island, with e primary purpose of demonstrating the real need of implement practice admeasures with the aim of collaborate with providing an effective economic and consequently environmental balance in the Island, where the preservation is extremely important due to its unique characteristics. It is important to observe that these measures have not been contemplated by the State of Pernambuco