Incentives through selective property taxes rates for motor vehicles that use less environmental impact fuel
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Data de Publicação: | 2009 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista do Direito Público |
Texto Completo: | https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10874 |
Resumo: | In the legal-constitutional regime inaugurated in 1988 was ensured for everyone the right of a balnced environment reputed as essential to a healthy quality of life in accordance with Art. 225 and imposing to community and the State the duty to defend it and preserve it. The highest law of the Federal Republic contains other devices that expose the duty to preserve the environment such as rhe Art. 170, VI directed to national economic order and legitimizing the State to intervene in the economic domain by legal means and incentives (Art. 174 of Constitution). To resort to incentives, the governments create tax rules that induce the recipients to act with conducts that contribute to reduction in greenhouse gas emissions in the atmosphere. In this sense, the introduction of different rates of property taxes (Art. 155, paragraph 6, II of the constitution) for vehicles that cause less environmental impact, sets up State intervention through taxation as an imporant tool in the search for effective for constitutional desideratum for protection and preservation of environment. |
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Incentives through selective property taxes rates for motor vehicles that use less environmental impact fuelIncentivos por meio de alíquotas seletivas de IPVA para veículos automotores movidos a combustível de menor impacto ambientalStateEnvironmentIntervention in the economic orderTax breaksSelectivity on IPVA.EstadoMeio-ambienteIntervenção sobre a ordem econômicaIncentivos fiscaisSeletividade no IPVA.In the legal-constitutional regime inaugurated in 1988 was ensured for everyone the right of a balnced environment reputed as essential to a healthy quality of life in accordance with Art. 225 and imposing to community and the State the duty to defend it and preserve it. The highest law of the Federal Republic contains other devices that expose the duty to preserve the environment such as rhe Art. 170, VI directed to national economic order and legitimizing the State to intervene in the economic domain by legal means and incentives (Art. 174 of Constitution). To resort to incentives, the governments create tax rules that induce the recipients to act with conducts that contribute to reduction in greenhouse gas emissions in the atmosphere. In this sense, the introduction of different rates of property taxes (Art. 155, paragraph 6, II of the constitution) for vehicles that cause less environmental impact, sets up State intervention through taxation as an imporant tool in the search for effective for constitutional desideratum for protection and preservation of environment.No regime jurídico-constitucional inaugurado em 1988, assegurou-se a todos o direito ao meio ambiente equilibrado, reputado como essencial à sadia qualidade de vida, nos termos do Art. 225, impondo à coletividade e ao Estado o dever de defendê-lo e preservá-lo. A Lei Maior da República Federativa contém outros dispositivos que expõem o dever de preservar o meio ambiente, como o Art. 170, VI, dirigido à Ordem Econômica Nacional, legitimando o Estado a intervir no Domínio Econômico por meio normativo e de incentivo (Art. 174 da CF). Ao recorrer ao incentivo, os governos criam normas tributárias que induzem seus destinatários a condutas que contribuam para a redução na emissão de gases poluentes na atmosfera. Neste sentido, a instituição de alíquotas diferenciadas de IPVA (Art. 155, § 6º, II, da CF), para veículos que causam menor impacto ambiental, configura-se a intervenção estatal por meio da tributação como um importante instrumento na busca pela efetivação do desiderato constitucional de proteção e preservação do Meio Ambiente.Universidade Estadual de Londrina2009-12-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/1087410.5433/1980-511X.2009v4n3p136Revista do Direito Público; v. 4 n. 3 (2009); 136 - 1551980-511Xreponame:Revista do Direito Públicoinstname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10874/9503Santos Junior, Althair Ferreira dosBassoli, Marlene Kempferinfo:eu-repo/semantics/openAccess2017-03-16T16:44:26Zoai:ojs.pkp.sfu.ca:article/10874Revistahttps://www.uel.br/revistas/uel/index.php/direitopubPUBhttps://www.uel.br/revistas/uel/index.php/direitopub/oai||rdpubuel@uel.br1980-511X1980-511Xopendoar:2017-03-16T16:44:26Revista do Direito Público - Universidade Estadual de Londrina (UEL)false |
dc.title.none.fl_str_mv |
Incentives through selective property taxes rates for motor vehicles that use less environmental impact fuel Incentivos por meio de alíquotas seletivas de IPVA para veículos automotores movidos a combustível de menor impacto ambiental |
title |
Incentives through selective property taxes rates for motor vehicles that use less environmental impact fuel |
spellingShingle |
Incentives through selective property taxes rates for motor vehicles that use less environmental impact fuel Santos Junior, Althair Ferreira dos State Environment Intervention in the economic order Tax breaks Selectivity on IPVA. Estado Meio-ambiente Intervenção sobre a ordem econômica Incentivos fiscais Seletividade no IPVA. |
title_short |
Incentives through selective property taxes rates for motor vehicles that use less environmental impact fuel |
title_full |
Incentives through selective property taxes rates for motor vehicles that use less environmental impact fuel |
title_fullStr |
Incentives through selective property taxes rates for motor vehicles that use less environmental impact fuel |
title_full_unstemmed |
Incentives through selective property taxes rates for motor vehicles that use less environmental impact fuel |
title_sort |
Incentives through selective property taxes rates for motor vehicles that use less environmental impact fuel |
author |
Santos Junior, Althair Ferreira dos |
author_facet |
Santos Junior, Althair Ferreira dos Bassoli, Marlene Kempfer |
author_role |
author |
author2 |
Bassoli, Marlene Kempfer |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Santos Junior, Althair Ferreira dos Bassoli, Marlene Kempfer |
dc.subject.por.fl_str_mv |
State Environment Intervention in the economic order Tax breaks Selectivity on IPVA. Estado Meio-ambiente Intervenção sobre a ordem econômica Incentivos fiscais Seletividade no IPVA. |
topic |
State Environment Intervention in the economic order Tax breaks Selectivity on IPVA. Estado Meio-ambiente Intervenção sobre a ordem econômica Incentivos fiscais Seletividade no IPVA. |
description |
In the legal-constitutional regime inaugurated in 1988 was ensured for everyone the right of a balnced environment reputed as essential to a healthy quality of life in accordance with Art. 225 and imposing to community and the State the duty to defend it and preserve it. The highest law of the Federal Republic contains other devices that expose the duty to preserve the environment such as rhe Art. 170, VI directed to national economic order and legitimizing the State to intervene in the economic domain by legal means and incentives (Art. 174 of Constitution). To resort to incentives, the governments create tax rules that induce the recipients to act with conducts that contribute to reduction in greenhouse gas emissions in the atmosphere. In this sense, the introduction of different rates of property taxes (Art. 155, paragraph 6, II of the constitution) for vehicles that cause less environmental impact, sets up State intervention through taxation as an imporant tool in the search for effective for constitutional desideratum for protection and preservation of environment. |
publishDate |
2009 |
dc.date.none.fl_str_mv |
2009-12-15 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artigo avaliado pelos Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10874 10.5433/1980-511X.2009v4n3p136 |
url |
https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10874 |
identifier_str_mv |
10.5433/1980-511X.2009v4n3p136 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10874/9503 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Estadual de Londrina |
publisher.none.fl_str_mv |
Universidade Estadual de Londrina |
dc.source.none.fl_str_mv |
Revista do Direito Público; v. 4 n. 3 (2009); 136 - 155 1980-511X reponame:Revista do Direito Público instname:Universidade Estadual de Londrina (UEL) instacron:UEL |
instname_str |
Universidade Estadual de Londrina (UEL) |
instacron_str |
UEL |
institution |
UEL |
reponame_str |
Revista do Direito Público |
collection |
Revista do Direito Público |
repository.name.fl_str_mv |
Revista do Direito Público - Universidade Estadual de Londrina (UEL) |
repository.mail.fl_str_mv |
||rdpubuel@uel.br |
_version_ |
1799305930044604416 |