Moda tax: taxation as a tool to control consumption and sustainable development

Detalhes bibliográficos
Autor(a) principal: Efing, Antônio Carlos
Data de Publicação: 2024
Outros Autores: Kanieski, Eduarda Lacerda
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Jurídica Cesumar - Mestrado (Online)
Texto Completo: https://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/12430
Resumo: The research investigates whether extrafiscal taxation can be a tool for controlling fashion consumption and promoting sustainable development. To address the proposed research problem, the first part of the article examines the formation of consumer society, the definition of consumer society, and the impact of the fashion industry on the environment. The second part discusses extrafiscal taxation as a state mechanism to fund public policies and influence behavior, aiming to curb excessive consumerism and contribute to sustainable development. Finally, the proposal suggests the creation of a "fashion tax," which involves implementing a public policy focused on controlling consumption and fostering a sustainable fashion industry through taxation. The deductive method and bibliographic research were used to analyze the proposed approach.
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spelling Moda tax: taxation as a tool to control consumption and sustainable developmentImpuesto de moda: la fiscalidad como herramienta de control del consumo y el desarrollo sostenibleModa tax: a tributação como instrumento de controle do consumo e desenvolvimento sustentávelConsumer societyfashiontaxationextrafiscalitysustainable developmentSociedad de consumomodafiscalidadextrafiscalidaddesarrollo sostenibleSociedade de consumomodatributaçãoextrafiscalidadedesenvolvimento sustentávelThe research investigates whether extrafiscal taxation can be a tool for controlling fashion consumption and promoting sustainable development. To address the proposed research problem, the first part of the article examines the formation of consumer society, the definition of consumer society, and the impact of the fashion industry on the environment. The second part discusses extrafiscal taxation as a state mechanism to fund public policies and influence behavior, aiming to curb excessive consumerism and contribute to sustainable development. Finally, the proposal suggests the creation of a "fashion tax," which involves implementing a public policy focused on controlling consumption and fostering a sustainable fashion industry through taxation. The deductive method and bibliographic research were used to analyze the proposed approach.La investigación investiga si la tributación extrafiscal puede ser una herramienta para controlar el consumo de moda y promover el desarrollo sostenible. Para abordar el problema de investigación propuesto, la primera parte del artículo examina la formación de la sociedad de consumo, la definición de sociedad de consumidores y el impacto de la industria de la moda en el medio ambiente. La segunda parte analiza la tributación extrafiscal como un mecanismo estatal para financiar políticas públicas e influir en el comportamiento, con el objetivo de frenar el consumismo excesivo y contribuir al desarrollo sostenible. Finalmente, se propone la creación de un "impuesto a la moda", que implica implementar una política pública centrada en controlar el consumo y fomentar una industria de moda sostenible a través de la tributación. Se utilizó el método deductivo y la investigación bibliográfica para analizar el enfoque propuesto.A pesquisa investiga se a tributação extrafiscal pode ser um instrumento de controle do consumo da moda, de modo a promover o desenvolvimento sustentável. Visando solucionar o problema de pesquisa proposto, a primeira parte do artigo analisa a constituição da sociedade de consumo, a definição de sociedade de consumidores e a repercussão da indústria da moda no meio-ambiente. Na segunda parte, discorre sobre a tributação extrafiscal como mecanismo do Estado para financiar políticas públicas e induzir comportamentos, visando conter o consumismo exacerbado e contribuir para o desenvolvimento sustentável. Por fim, propõe-se a criação da moda tax, que consiste na implementação de uma política pública voltada ao controle do consumo e à uma indústria da moda sustentável, por meio da tributação. Para análise do proposto, foi utilizado o método dedutivo através da pesquisa bibliográfica.Universidade Cesumar - UniCesumar2024-07-03info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersiontextoapplication/pdfhttps://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/1243010.17765/2176-9184.2024v24n1.e12430Revista Jurídica Cesumar - Mestrado; v. 24 n. 1 (2024): jan./abr.; 267-2832176-91841677-6402reponame:Revista Jurídica Cesumar - Mestrado (Online)instname:Centro Universitário de Maringá (UNICESUMAR)instacron:UNICESUporhttps://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/12430/7686Copyright (c) 2024 Revista Jurídica Cesumar - Mestradoinfo:eu-repo/semantics/openAccessEfing, Antônio CarlosKanieski, Eduarda Lacerda 2024-12-05T17:33:21Zoai:ojs.pkp.sfu.ca:article/12430Revistahttp://periodicos.unicesumar.edu.br/index.php/revjuridicaPRIhttp://periodicos.unicesumar.edu.br/index.php/revjuridica/oai||naep@unicesumar.edu.br2176-91841677-6402opendoar:2024-12-05T17:33:21Revista Jurídica Cesumar - Mestrado (Online) - Centro Universitário de Maringá (UNICESUMAR)false
dc.title.none.fl_str_mv Moda tax: taxation as a tool to control consumption and sustainable development
Impuesto de moda: la fiscalidad como herramienta de control del consumo y el desarrollo sostenible
Moda tax: a tributação como instrumento de controle do consumo e desenvolvimento sustentável
title Moda tax: taxation as a tool to control consumption and sustainable development
spellingShingle Moda tax: taxation as a tool to control consumption and sustainable development
Efing, Antônio Carlos
Consumer society
fashion
taxation
extrafiscality
sustainable development
Sociedad de consumo
moda
fiscalidad
extrafiscalidad
desarrollo sostenible
Sociedade de consumo
moda
tributação
extrafiscalidade
desenvolvimento sustentável
title_short Moda tax: taxation as a tool to control consumption and sustainable development
title_full Moda tax: taxation as a tool to control consumption and sustainable development
title_fullStr Moda tax: taxation as a tool to control consumption and sustainable development
title_full_unstemmed Moda tax: taxation as a tool to control consumption and sustainable development
title_sort Moda tax: taxation as a tool to control consumption and sustainable development
author Efing, Antônio Carlos
author_facet Efing, Antônio Carlos
Kanieski, Eduarda Lacerda
author_role author
author2 Kanieski, Eduarda Lacerda
author2_role author
dc.contributor.author.fl_str_mv Efing, Antônio Carlos
Kanieski, Eduarda Lacerda
dc.subject.por.fl_str_mv Consumer society
fashion
taxation
extrafiscality
sustainable development
Sociedad de consumo
moda
fiscalidad
extrafiscalidad
desarrollo sostenible
Sociedade de consumo
moda
tributação
extrafiscalidade
desenvolvimento sustentável
topic Consumer society
fashion
taxation
extrafiscality
sustainable development
Sociedad de consumo
moda
fiscalidad
extrafiscalidad
desarrollo sostenible
Sociedade de consumo
moda
tributação
extrafiscalidade
desenvolvimento sustentável
description The research investigates whether extrafiscal taxation can be a tool for controlling fashion consumption and promoting sustainable development. To address the proposed research problem, the first part of the article examines the formation of consumer society, the definition of consumer society, and the impact of the fashion industry on the environment. The second part discusses extrafiscal taxation as a state mechanism to fund public policies and influence behavior, aiming to curb excessive consumerism and contribute to sustainable development. Finally, the proposal suggests the creation of a "fashion tax," which involves implementing a public policy focused on controlling consumption and fostering a sustainable fashion industry through taxation. The deductive method and bibliographic research were used to analyze the proposed approach.
publishDate 2024
dc.date.none.fl_str_mv 2024-07-03
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
texto
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/12430
10.17765/2176-9184.2024v24n1.e12430
url https://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/12430
identifier_str_mv 10.17765/2176-9184.2024v24n1.e12430
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/12430/7686
dc.rights.driver.fl_str_mv Copyright (c) 2024 Revista Jurídica Cesumar - Mestrado
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2024 Revista Jurídica Cesumar - Mestrado
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Cesumar - UniCesumar
publisher.none.fl_str_mv Universidade Cesumar - UniCesumar
dc.source.none.fl_str_mv Revista Jurídica Cesumar - Mestrado; v. 24 n. 1 (2024): jan./abr.; 267-283
2176-9184
1677-6402
reponame:Revista Jurídica Cesumar - Mestrado (Online)
instname:Centro Universitário de Maringá (UNICESUMAR)
instacron:UNICESU
instname_str Centro Universitário de Maringá (UNICESUMAR)
instacron_str UNICESU
institution UNICESU
reponame_str Revista Jurídica Cesumar - Mestrado (Online)
collection Revista Jurídica Cesumar - Mestrado (Online)
repository.name.fl_str_mv Revista Jurídica Cesumar - Mestrado (Online) - Centro Universitário de Maringá (UNICESUMAR)
repository.mail.fl_str_mv ||naep@unicesumar.edu.br
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