Globalização e sociedade de consumo: tributação ambiental como instrumento pelo desenvolvimento sustentável
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional Manancial UFSM |
Texto Completo: | http://repositorio.ufsm.br/handle/1/20149 |
Resumo: | The present article seeks to analyze the current consumer society from the phenomenon of globalization after the second half of the 20th century and the environmental problem caused by the development model adopted, and the prospects of modifying this pattern with the adoption of a sustainable development mode through environmental taxation instruments. The environmental crisis perceived in the last decades has as one of its pillars the model of capitalist development that propelled the emergence of a society of consumption, responsible for the social, political and economic change of contemporary soci ety. In the same way, the evolution of Environmental Law in Brazil, with a focus on the second half of the twentieth century, driven by global concern with the ecologically balanced environment, gained prominence with the rise to fundamental right by the 1988 Citizen Constitution, assuming third generation right.The protection of the environmental good through the change of the developmental model that until then was based on the consumer society, brings to the debate the role of environmental tax law as a driving force for a new way of development, now linked to sustainability. Thus, the objective is to approach the perspectives of a legal-tax regulation through the extrafiscality of taxes with a view to promoting real changes in the model of production and consumption of society under a bias of sustainability. Considering that the work is of bibliographic nature, the method of approach used the systemic-complex theory, with interface between law, politics, ecology, science and culture. |
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2020-11-18T09:10:06Z2020-11-18T09:10:06Z2019-02-28http://repositorio.ufsm.br/handle/1/20149The present article seeks to analyze the current consumer society from the phenomenon of globalization after the second half of the 20th century and the environmental problem caused by the development model adopted, and the prospects of modifying this pattern with the adoption of a sustainable development mode through environmental taxation instruments. The environmental crisis perceived in the last decades has as one of its pillars the model of capitalist development that propelled the emergence of a society of consumption, responsible for the social, political and economic change of contemporary soci ety. In the same way, the evolution of Environmental Law in Brazil, with a focus on the second half of the twentieth century, driven by global concern with the ecologically balanced environment, gained prominence with the rise to fundamental right by the 1988 Citizen Constitution, assuming third generation right.The protection of the environmental good through the change of the developmental model that until then was based on the consumer society, brings to the debate the role of environmental tax law as a driving force for a new way of development, now linked to sustainability. Thus, the objective is to approach the perspectives of a legal-tax regulation through the extrafiscality of taxes with a view to promoting real changes in the model of production and consumption of society under a bias of sustainability. Considering that the work is of bibliographic nature, the method of approach used the systemic-complex theory, with interface between law, politics, ecology, science and culture.O presente trabalho busca analisar a sociedade de consumo atual advinda do fenômeno da globalização após a segunda metade do século XX e a problemática ambiental causada pelo modelo de desenvolvimento adotado, e as perspectivas de modificação desse padrão com a adoção de um modo de desenvolvimento sustentável através de instrumentos de tributação ambiental. A crise ambiental percebida nas últimas décadas possui como um de seus pilares o modelo de desenvolvimento capitalista que impulsionou o surgimento de uma sociedade de consumo, responsável pela modificação social, política e econômica da sociedade contemporânea. Do mesmo modo, a evolução do Direito Ambiental no Brasil, com ênfase à segunda metade do século XX, impulsionada pela preocupação mundial com o meio ambiente ecologicamente equilibrado, obteve protagonismo com a elevação a direito fundamental pela Constituição Cidadã de 1988, assumindo patamar de direito de terceira geração. A tutela do bem ambiental através da mudança do modelo desenvolvimentista até então baseado na sociedade de consumo, traz ao debate o papel do direito tributário ambiental como instrumento propulsor a um novo modo de desenvolvimento, agora atrelado à sustentabilidade. Assim, abordou-se as perspectivas de uma regulação jurídico-tributária através da extrafiscalidade dos tributos com vistas à promoção de mudanças reais no modelo de produção e consumo da sociedade sob um viés de sustentabilidade. Considerando-se que o trabalho é de natureza bibliográfica, o método de abordagem utilizou a teoria sistêmico-complexa, com interface entre direito, política, ecologia, ciência e culturaporUniversidade Federal de Santa MariaCentro de Ciências Sociais e HumanasPrograma de Pós-Graduação em DireitoUFSMBrasilDireitoAttribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessSociedade de consumoTributação ambientalDesenvolvimento sustentávelConsumer societyEnvironmental taxationSustainable developmentCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOGlobalização e sociedade de consumo: tributação ambiental como instrumento pelo desenvolvimento sustentávelGlobalization and consumer society: environmental taxation asan instrument for sustainable developmentinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisTybusch, Jerônimo Siqueirahttp://lattes.cnpq.br/6477064173761427Araujo, Luiz Ernani Bonesso dehttp://lattes.cnpq.br/3818976588714214Pes, João Hélio Ferreirahttp://lattes.cnpq.br/0673678717176006http://lattes.cnpq.br/2118128594809129Fontoura, Marcelo Elesbão6001000000016008e26ddc9-9aa1-417e-a939-ba64d9e7da4a1face5a6-058e-4fea-8cf1-67eb8e0499743c7af0ed-9fb3-4763-bb36-44bf36912eaf69c48c5c-4ae3-4668-91fa-8660f8b48e1freponame:Repositório Institucional Manancial UFSMinstname:Universidade Federal de Santa Maria (UFSM)instacron:UFSMORIGINALDIS_PPGDIREITO_2019_FONTOURA_MARCELO.pdfDIS_PPGDIREITO_2019_FONTOURA_MARCELO.pdfDissertação de Mestradoapplication/pdf864541http://repositorio.ufsm.br/bitstream/1/20149/1/DIS_PPGDIREITO_2019_FONTOURA_MARCELO.pdf2ca0d76aceaa97501817021bbec13ac2MD51CC-LICENSElicense_rdflicense_rdfapplication/rdf+xml; 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dc.title.por.fl_str_mv |
Globalização e sociedade de consumo: tributação ambiental como instrumento pelo desenvolvimento sustentável |
dc.title.alternative.eng.fl_str_mv |
Globalization and consumer society: environmental taxation asan instrument for sustainable development |
title |
Globalização e sociedade de consumo: tributação ambiental como instrumento pelo desenvolvimento sustentável |
spellingShingle |
Globalização e sociedade de consumo: tributação ambiental como instrumento pelo desenvolvimento sustentável Fontoura, Marcelo Elesbão Sociedade de consumo Tributação ambiental Desenvolvimento sustentável Consumer society Environmental taxation Sustainable development CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
Globalização e sociedade de consumo: tributação ambiental como instrumento pelo desenvolvimento sustentável |
title_full |
Globalização e sociedade de consumo: tributação ambiental como instrumento pelo desenvolvimento sustentável |
title_fullStr |
Globalização e sociedade de consumo: tributação ambiental como instrumento pelo desenvolvimento sustentável |
title_full_unstemmed |
Globalização e sociedade de consumo: tributação ambiental como instrumento pelo desenvolvimento sustentável |
title_sort |
Globalização e sociedade de consumo: tributação ambiental como instrumento pelo desenvolvimento sustentável |
author |
Fontoura, Marcelo Elesbão |
author_facet |
Fontoura, Marcelo Elesbão |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Tybusch, Jerônimo Siqueira |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/6477064173761427 |
dc.contributor.referee1.fl_str_mv |
Araujo, Luiz Ernani Bonesso de |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/3818976588714214 |
dc.contributor.referee2.fl_str_mv |
Pes, João Hélio Ferreira |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/0673678717176006 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/2118128594809129 |
dc.contributor.author.fl_str_mv |
Fontoura, Marcelo Elesbão |
contributor_str_mv |
Tybusch, Jerônimo Siqueira Araujo, Luiz Ernani Bonesso de Pes, João Hélio Ferreira |
dc.subject.por.fl_str_mv |
Sociedade de consumo Tributação ambiental Desenvolvimento sustentável |
topic |
Sociedade de consumo Tributação ambiental Desenvolvimento sustentável Consumer society Environmental taxation Sustainable development CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Consumer society Environmental taxation Sustainable development |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
The present article seeks to analyze the current consumer society from the phenomenon of globalization after the second half of the 20th century and the environmental problem caused by the development model adopted, and the prospects of modifying this pattern with the adoption of a sustainable development mode through environmental taxation instruments. The environmental crisis perceived in the last decades has as one of its pillars the model of capitalist development that propelled the emergence of a society of consumption, responsible for the social, political and economic change of contemporary soci ety. In the same way, the evolution of Environmental Law in Brazil, with a focus on the second half of the twentieth century, driven by global concern with the ecologically balanced environment, gained prominence with the rise to fundamental right by the 1988 Citizen Constitution, assuming third generation right.The protection of the environmental good through the change of the developmental model that until then was based on the consumer society, brings to the debate the role of environmental tax law as a driving force for a new way of development, now linked to sustainability. Thus, the objective is to approach the perspectives of a legal-tax regulation through the extrafiscality of taxes with a view to promoting real changes in the model of production and consumption of society under a bias of sustainability. Considering that the work is of bibliographic nature, the method of approach used the systemic-complex theory, with interface between law, politics, ecology, science and culture. |
publishDate |
2019 |
dc.date.issued.fl_str_mv |
2019-02-28 |
dc.date.accessioned.fl_str_mv |
2020-11-18T09:10:06Z |
dc.date.available.fl_str_mv |
2020-11-18T09:10:06Z |
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info:eu-repo/semantics/publishedVersion |
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masterThesis |
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publishedVersion |
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http://repositorio.ufsm.br/handle/1/20149 |
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http://repositorio.ufsm.br/handle/1/20149 |
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por |
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por |
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Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ |
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openAccess |
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Universidade Federal de Santa Maria Centro de Ciências Sociais e Humanas |
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Programa de Pós-Graduação em Direito |
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UFSM |
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Brasil |
dc.publisher.department.fl_str_mv |
Direito |
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Universidade Federal de Santa Maria Centro de Ciências Sociais e Humanas |
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