Tributação ambiental no âmbito da UNASUL

• Autor(a) principal: Silva, Andressa Moura e
• Data de Publicação: 2013
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/27886
• topic: Encargos tributários sobre o impacto ambiental; Direito tributário; Meio ambiente; Proteção ambiental; Organizações internacionais

The current global economic scenario is favorable to economic blocs and integration between distinct nations. Due to uncountable crises and financial instability that threaten the trade balance of many countries, their integration in blocks is necessary, so that they can defend themselves from harmful effects which may cause such crises to their domestic economies. It is in this context that emerges magna UNASUR and its importance for the countries of South America. This monograph work will analyze the contribution a common environmental policy can generate to environment protection in these countries. More specifically, it will address the possibility of deploying a common environmental tax policy under the UNASUR with the overarching goal of collaborating to conserve its wide biomes and its animal diversity. Aware that this is a fairly unexplored harvest, this works aims to find out the barriers that currently exist to implement such a tax policy, if this taxation would be possible at all and how could it be implemented.