As taxas minerais estaduais - TFRM: um estudo sobre a Lei N. 7.591/2011 (Estado do Pará)

• Autor(a) principal: Brito, Luis Antonio Gomes de Souza Monteiro de
• 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/27527
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITOS ESPECIAIS; Mineração; Desenvolvimento sustentável; Tributação ambiental; TFRM; Estado do Pará; Mining; Sustainable development; Environmental taxation; TFRM; State of Pará

This study aims to analyze the constitutionality of the state tax of control, monitoring and supervision of mineral resources research, mining, exploration and exploitation activities (TFRM) instituted by the State of Pará (Brazil) by Law n. 7.591/2011. Therefore, it was initially performed study about the relation between mining and environment, emphasizing that the minerals have character of environmental goods, the principles of environmental law applicable in the mining context that more closely relate to the theme of this monograph, as well as elucidating the legislative and administrative competence in mineral and environmental matters. After that, the most relevant tax aspects were demonstrated, especially the characterization of taxes in general, the principles applicable to them, as well as the legislative and administrative competence in tax matters, closing with a brief explanation about the environmental tax law. Finally, based on the concepts discussed in previous chapter, it was analyzed the constitutionality of the State of Pará’s TFRM, from the law which established it and demonstrating the unconstitutionality lawsuit (Ação Direta de Inconstitucionalidade) that challenges it at Supremo Tribunal Federal (Brazilian Supreme Court), the various legal advices formulated about the theme and the current situation of the TFRM charge in the State