Environmental taxation: protecting environment through extrafiscal taxing

Detalhes bibliográficos
Autor(a) principal: Barichello, Stefania Eugenia
Data de Publicação: 2007
Outros Autores: Araújo, Luiz Ernani Bonesso de
Tipo de documento: Artigo
Idioma: por
Título da fonte: Scientia Iuris (Online)
Texto Completo: https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/4150
Resumo: The role of State in preserving the environment has revealed to be essential, seen that by interfering in economic activities it can establish the minimal regulation to be observed by society. Among the economic instruments employed by the modern State to protect environment it is the establishment of taxing, which constitutes source of profit from public means used in the financial activity and that can be employed either in its fiscal and extrafiscal aspect. Thus, the study contemplates a reflection upon Environmental taxation, delimitating in the ways of a form to protecting environment.
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spelling Environmental taxation: protecting environment through extrafiscal taxingTributação ambiental: o tributo extrafiscal como forma de proteção do meio ambienteEnvironmental taxingextrafiscal taxingenvironmental protection.Tributação ambientaltributo extrafiscalproteção ambiental.The role of State in preserving the environment has revealed to be essential, seen that by interfering in economic activities it can establish the minimal regulation to be observed by society. Among the economic instruments employed by the modern State to protect environment it is the establishment of taxing, which constitutes source of profit from public means used in the financial activity and that can be employed either in its fiscal and extrafiscal aspect. Thus, the study contemplates a reflection upon Environmental taxation, delimitating in the ways of a form to protecting environment.A atuação do Estado na preservação do meio ambiente tem se revelado imprescindível, pois mediante sua intervenção nas atividades econômicas ele pode estabelecer regras mínimas a serem observadas pela sociedade. Dentre os instrumentos econômicos usados pelo Estado moderno para a preservação do meio ambiente está o tributo, que constitui fonte de receita pública empregada na atividade financeira e pode ser utilizado tanto em seu aspecto fiscal quanto em seu aspecto extrafiscal. Diante deste contexto, o estudo contempla uma reflexão sobre a Tributação Ambiental, tendo como delimitação o tributo extrafiscal como forma de proteção do meio ambiente.Universidade Estadual de Londrina2007-12-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/iuris/article/view/415010.5433/2178-8189.2007v11n0p113Scientia Iuris; v. 11 (2007); 113-1312178-81891415-6490reponame:Scientia Iuris (Online)instname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/iuris/article/view/4150/3516Copyright (c) 2022 Scientia Iurisinfo:eu-repo/semantics/openAccessBarichello, Stefania EugeniaAraújo, Luiz Ernani Bonesso de2018-07-03T19:10:28Zoai:ojs.pkp.sfu.ca:article/4150Revistahttps://www.uel.br/revistas/uel/index.php/iurisPUBhttps://www.uel.br/revistas/uel/index.php/iuris/oairevistamdireito@uel.br2178-81891415-6490opendoar:2018-07-03T19:10:28Scientia Iuris (Online) - Universidade Estadual de Londrina (UEL)false
dc.title.none.fl_str_mv Environmental taxation: protecting environment through extrafiscal taxing
Tributação ambiental: o tributo extrafiscal como forma de proteção do meio ambiente
title Environmental taxation: protecting environment through extrafiscal taxing
spellingShingle Environmental taxation: protecting environment through extrafiscal taxing
Barichello, Stefania Eugenia
Environmental taxing
extrafiscal taxing
environmental protection.
Tributação ambiental
tributo extrafiscal
proteção ambiental.
title_short Environmental taxation: protecting environment through extrafiscal taxing
title_full Environmental taxation: protecting environment through extrafiscal taxing
title_fullStr Environmental taxation: protecting environment through extrafiscal taxing
title_full_unstemmed Environmental taxation: protecting environment through extrafiscal taxing
title_sort Environmental taxation: protecting environment through extrafiscal taxing
author Barichello, Stefania Eugenia
author_facet Barichello, Stefania Eugenia
Araújo, Luiz Ernani Bonesso de
author_role author
author2 Araújo, Luiz Ernani Bonesso de
author2_role author
dc.contributor.author.fl_str_mv Barichello, Stefania Eugenia
Araújo, Luiz Ernani Bonesso de
dc.subject.por.fl_str_mv Environmental taxing
extrafiscal taxing
environmental protection.
Tributação ambiental
tributo extrafiscal
proteção ambiental.
topic Environmental taxing
extrafiscal taxing
environmental protection.
Tributação ambiental
tributo extrafiscal
proteção ambiental.
description The role of State in preserving the environment has revealed to be essential, seen that by interfering in economic activities it can establish the minimal regulation to be observed by society. Among the economic instruments employed by the modern State to protect environment it is the establishment of taxing, which constitutes source of profit from public means used in the financial activity and that can be employed either in its fiscal and extrafiscal aspect. Thus, the study contemplates a reflection upon Environmental taxation, delimitating in the ways of a form to protecting environment.
publishDate 2007
dc.date.none.fl_str_mv 2007-12-15
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/iuris/article/view/4150
10.5433/2178-8189.2007v11n0p113
url https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/4150
identifier_str_mv 10.5433/2178-8189.2007v11n0p113
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/4150/3516
dc.rights.driver.fl_str_mv Copyright (c) 2022 Scientia Iuris
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Scientia Iuris
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 Scientia Iuris; v. 11 (2007); 113-131
2178-8189
1415-6490
reponame:Scientia Iuris (Online)
instname:Universidade Estadual de Londrina (UEL)
instacron:UEL
instname_str Universidade Estadual de Londrina (UEL)
instacron_str UEL
institution UEL
reponame_str Scientia Iuris (Online)
collection Scientia Iuris (Online)
repository.name.fl_str_mv Scientia Iuris (Online) - Universidade Estadual de Londrina (UEL)
repository.mail.fl_str_mv revistamdireito@uel.br
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