Environmental tributary law: fiscal benefits to companies for protection of the fundamental right to environment

Detalhes bibliográficos
Autor(a) principal: Cirino, Samia Moda
Data de Publicação: 2008
Outros Autores: Bassoli, Marlene kempfer
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/4168
Resumo: This work demonstrates that, for the materialization of the fundamental right to environment, it is necessary that the State intervenes in the Economic Order so as to implement environmental policies that redirect both private initiative and consumers to desirable practices. For such an aim, the efficiency of economic instruments is emphasized by means of the Environmental Tributary Law. Through tributes or concession of fiscal benefits it is possible to induce appropriate practices. This research confirms that the environmental tributary policies in Brazil should take the form of fiscal benefits, instruments considered more appropriate to discourage pollution and foment responsible environmental practices.
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spelling Environmental tributary law: fiscal benefits to companies for protection of the fundamental right to environmentDireito tributário ambiental: benefícios fiscais às empresas para proteção do direito fundamental ao meio ambienteFiscal incentivetributes economic instrumentssocial responsibilityBenefícios fiscaistributos instrumentos econômicosresponsabilidade socialThis work demonstrates that, for the materialization of the fundamental right to environment, it is necessary that the State intervenes in the Economic Order so as to implement environmental policies that redirect both private initiative and consumers to desirable practices. For such an aim, the efficiency of economic instruments is emphasized by means of the Environmental Tributary Law. Through tributes or concession of fiscal benefits it is possible to induce appropriate practices. This research confirms that the environmental tributary policies in Brazil should take the form of fiscal benefits, instruments considered more appropriate to discourage pollution and foment responsible environmental practices.Demonstra que para a concretização do direito fundamental ao meio ambiente é necessário que o Estado intervenha na Ordem Econômica a fim de implementar políticas ambientais que redirecionem a racionalidade da iniciativa privada e consumidores a práticas ambientalmente desejáveis. Para tal finalidade, enfatiza-se a eficiência dos instrumentos econômicos por intermédio dos institutos do Direito Tributário Ambiental. Por meio da instituição de tributos ou pela concessão de benefícios fiscais é possível a indução a práticas ambientalmente adequadas. Constata que a política tributária ambiental no Brasil deve ocorrer por intermédio de benefícios fiscais, instrumentos mais apropriados para desestimular a poluição e fomentar práticas ambientais responsáveis.Universidade Estadual de Londrina2008-12-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/iuris/article/view/416810.5433/2178-8189.2008v12n0p177Scientia Iuris; v. 12 (2008); 177-1982178-81891415-6490reponame:Scientia Iuris (Online)instname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/iuris/article/view/4168/3619Copyright (c) 2022 Scientia Iurisinfo:eu-repo/semantics/openAccessCirino, Samia ModaBassoli, Marlene kempfer2010-01-28T17:25:21Zoai:ojs.pkp.sfu.ca:article/4168Revistahttps://www.uel.br/revistas/uel/index.php/iurisPUBhttps://www.uel.br/revistas/uel/index.php/iuris/oairevistamdireito@uel.br2178-81891415-6490opendoar:2010-01-28T17:25:21Scientia Iuris (Online) - Universidade Estadual de Londrina (UEL)false
dc.title.none.fl_str_mv Environmental tributary law: fiscal benefits to companies for protection of the fundamental right to environment
Direito tributário ambiental: benefícios fiscais às empresas para proteção do direito fundamental ao meio ambiente
title Environmental tributary law: fiscal benefits to companies for protection of the fundamental right to environment
spellingShingle Environmental tributary law: fiscal benefits to companies for protection of the fundamental right to environment
Cirino, Samia Moda
Fiscal incentive
tributes economic instruments
social responsibility
Benefícios fiscais
tributos instrumentos econômicos
responsabilidade social
title_short Environmental tributary law: fiscal benefits to companies for protection of the fundamental right to environment
title_full Environmental tributary law: fiscal benefits to companies for protection of the fundamental right to environment
title_fullStr Environmental tributary law: fiscal benefits to companies for protection of the fundamental right to environment
title_full_unstemmed Environmental tributary law: fiscal benefits to companies for protection of the fundamental right to environment
title_sort Environmental tributary law: fiscal benefits to companies for protection of the fundamental right to environment
author Cirino, Samia Moda
author_facet Cirino, Samia Moda
Bassoli, Marlene kempfer
author_role author
author2 Bassoli, Marlene kempfer
author2_role author
dc.contributor.author.fl_str_mv Cirino, Samia Moda
Bassoli, Marlene kempfer
dc.subject.por.fl_str_mv Fiscal incentive
tributes economic instruments
social responsibility
Benefícios fiscais
tributos instrumentos econômicos
responsabilidade social
topic Fiscal incentive
tributes economic instruments
social responsibility
Benefícios fiscais
tributos instrumentos econômicos
responsabilidade social
description This work demonstrates that, for the materialization of the fundamental right to environment, it is necessary that the State intervenes in the Economic Order so as to implement environmental policies that redirect both private initiative and consumers to desirable practices. For such an aim, the efficiency of economic instruments is emphasized by means of the Environmental Tributary Law. Through tributes or concession of fiscal benefits it is possible to induce appropriate practices. This research confirms that the environmental tributary policies in Brazil should take the form of fiscal benefits, instruments considered more appropriate to discourage pollution and foment responsible environmental practices.
publishDate 2008
dc.date.none.fl_str_mv 2008-12-15
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/4168
10.5433/2178-8189.2008v12n0p177
url https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/4168
identifier_str_mv 10.5433/2178-8189.2008v12n0p177
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/4168/3619
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. 12 (2008); 177-198
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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