Brazilian Fiscal federalism: tax incentives, business activities and the pursuit of environmental protection as a guarantee of the effectiveness of dignified and healthy human life

Detalhes bibliográficos
Autor(a) principal: Soares Macedo, Maria Fernanda
Data de Publicação: 2018
Outros Autores: Fabiani Capano, Evandro
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Thesis Juris
Texto Completo: https://periodicos.uninove.br/thesisjuris/article/view/11269
Resumo: The objective of this scientific paper is to analyze the relationship between the Brazilian fiscal federalism, tax incentives and environmental protection, as a way of ensuring a healthy environment and a decent life for present and future generations. To this end, we will present an overview on the national fiscal federalism, emphasizing that in the United Tax, tax collection is large source of revenue for the public coffers. Then we analyze the constitutional guidelines (both related to human dignity) which provide both protection of the environment as stimuli for entrepreneurial activities. At this point, it is necessary to emphasize that the Constitution of 1988 tutelage several individual and collective interests often conflict with each other. Finally, tax incentives as a means enabler of these two centers of guardianship will be studied, providing protection and ensuring environmental sustainability of business activities.
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spelling Brazilian Fiscal federalism: tax incentives, business activities and the pursuit of environmental protection as a guarantee of the effectiveness of dignified and healthy human lifeFederalismo Fiscal Brasileiro: incentivos fiscais, atividades empresariais e a busca pela proteção do meio ambiente como forma de garantia da efetividade da vida humana digna e saudávelFiscal federalismTax breaksEnvironment and human dignity.Federalismo fiscalIncentivos fiscaisMeio ambiente e dignidade humana.The objective of this scientific paper is to analyze the relationship between the Brazilian fiscal federalism, tax incentives and environmental protection, as a way of ensuring a healthy environment and a decent life for present and future generations. To this end, we will present an overview on the national fiscal federalism, emphasizing that in the United Tax, tax collection is large source of revenue for the public coffers. Then we analyze the constitutional guidelines (both related to human dignity) which provide both protection of the environment as stimuli for entrepreneurial activities. At this point, it is necessary to emphasize that the Constitution of 1988 tutelage several individual and collective interests often conflict with each other. Finally, tax incentives as a means enabler of these two centers of guardianship will be studied, providing protection and ensuring environmental sustainability of business activities.O objetivo do presente artigo científico é analisar aspectos que versam sobre a relação entre o federalismo fiscal brasileiro, os incentivos fiscais e a proteção do meio ambiente, como formas de garantia do meio ambiente saudável e da vida digna para as presentes e futuras gerações. Para tanto, apresentaremos um panorama acerca do federalismo fiscal nacional, destacando que, nos Estados Fiscais, a arrecadação tributária é grande fonte de receita para os cofres públicos. Em seguida, analisaremos as diretrizes constitucionais (ambas relacionadas à dignidade humana) que preveem tanto a proteção ao meio ambiente quanto os estímulos às atividades empresariais. Neste ponto, é necessário destacar que a Constituição Federal de 1988 tutela diversos interesses individuais e coletivos, que, se forem analisados isoladamente, podem ser entendidos como antagônicos entre si. Por fim, serão estudados os incentivos fiscais como meio viabilizador destes dois núcleos de tutelas, proporcionando a proteção da sustentabilidade ambiental e a garantia das atividades empresariais.Universidade Nove de Julho - Uninove2018-12-27info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.uninove.br/thesisjuris/article/view/1126910.5585/rtj.v7i2.312Revista Thesis Juris; v. 7 n. 2 (2018): Julho/Dezembro2317-3580reponame:Revista Thesis Jurisinstname:Universidade Nove de Julho (UNINOVE)instacron:UNINOVEporhttps://periodicos.uninove.br/thesisjuris/article/view/11269/5258Copyright (c) 2018 Maria Fernanda Soares Macedo, Evandro Fabiani Capanoinfo:eu-repo/semantics/openAccessSoares Macedo, Maria FernandaFabiani Capano, Evandro2019-09-12T18:58:22Zoai:ojs.periodicos.uninove.br:article/11269Revistahttps://periodicos.uninove.br/thesisjurisPRIhttps://periodicos.uninove.br/thesisjuris/oaithesis@uninove.br2317-35802317-3580opendoar:2019-09-12T18:58:22Revista Thesis Juris - Universidade Nove de Julho (UNINOVE)false
dc.title.none.fl_str_mv Brazilian Fiscal federalism: tax incentives, business activities and the pursuit of environmental protection as a guarantee of the effectiveness of dignified and healthy human life
Federalismo Fiscal Brasileiro: incentivos fiscais, atividades empresariais e a busca pela proteção do meio ambiente como forma de garantia da efetividade da vida humana digna e saudável
title Brazilian Fiscal federalism: tax incentives, business activities and the pursuit of environmental protection as a guarantee of the effectiveness of dignified and healthy human life
spellingShingle Brazilian Fiscal federalism: tax incentives, business activities and the pursuit of environmental protection as a guarantee of the effectiveness of dignified and healthy human life
Soares Macedo, Maria Fernanda
Fiscal federalism
Tax breaks
Environment and human dignity.
Federalismo fiscal
Incentivos fiscais
Meio ambiente e dignidade humana.
title_short Brazilian Fiscal federalism: tax incentives, business activities and the pursuit of environmental protection as a guarantee of the effectiveness of dignified and healthy human life
title_full Brazilian Fiscal federalism: tax incentives, business activities and the pursuit of environmental protection as a guarantee of the effectiveness of dignified and healthy human life
title_fullStr Brazilian Fiscal federalism: tax incentives, business activities and the pursuit of environmental protection as a guarantee of the effectiveness of dignified and healthy human life
title_full_unstemmed Brazilian Fiscal federalism: tax incentives, business activities and the pursuit of environmental protection as a guarantee of the effectiveness of dignified and healthy human life
title_sort Brazilian Fiscal federalism: tax incentives, business activities and the pursuit of environmental protection as a guarantee of the effectiveness of dignified and healthy human life
author Soares Macedo, Maria Fernanda
author_facet Soares Macedo, Maria Fernanda
Fabiani Capano, Evandro
author_role author
author2 Fabiani Capano, Evandro
author2_role author
dc.contributor.author.fl_str_mv Soares Macedo, Maria Fernanda
Fabiani Capano, Evandro
dc.subject.por.fl_str_mv Fiscal federalism
Tax breaks
Environment and human dignity.
Federalismo fiscal
Incentivos fiscais
Meio ambiente e dignidade humana.
topic Fiscal federalism
Tax breaks
Environment and human dignity.
Federalismo fiscal
Incentivos fiscais
Meio ambiente e dignidade humana.
description The objective of this scientific paper is to analyze the relationship between the Brazilian fiscal federalism, tax incentives and environmental protection, as a way of ensuring a healthy environment and a decent life for present and future generations. To this end, we will present an overview on the national fiscal federalism, emphasizing that in the United Tax, tax collection is large source of revenue for the public coffers. Then we analyze the constitutional guidelines (both related to human dignity) which provide both protection of the environment as stimuli for entrepreneurial activities. At this point, it is necessary to emphasize that the Constitution of 1988 tutelage several individual and collective interests often conflict with each other. Finally, tax incentives as a means enabler of these two centers of guardianship will be studied, providing protection and ensuring environmental sustainability of business activities.
publishDate 2018
dc.date.none.fl_str_mv 2018-12-27
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.uninove.br/thesisjuris/article/view/11269
10.5585/rtj.v7i2.312
url https://periodicos.uninove.br/thesisjuris/article/view/11269
identifier_str_mv 10.5585/rtj.v7i2.312
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.uninove.br/thesisjuris/article/view/11269/5258
dc.rights.driver.fl_str_mv Copyright (c) 2018 Maria Fernanda Soares Macedo, Evandro Fabiani Capano
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2018 Maria Fernanda Soares Macedo, Evandro Fabiani Capano
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Nove de Julho - Uninove
publisher.none.fl_str_mv Universidade Nove de Julho - Uninove
dc.source.none.fl_str_mv Revista Thesis Juris; v. 7 n. 2 (2018): Julho/Dezembro
2317-3580
reponame:Revista Thesis Juris
instname:Universidade Nove de Julho (UNINOVE)
instacron:UNINOVE
instname_str Universidade Nove de Julho (UNINOVE)
instacron_str UNINOVE
institution UNINOVE
reponame_str Revista Thesis Juris
collection Revista Thesis Juris
repository.name.fl_str_mv Revista Thesis Juris - Universidade Nove de Julho (UNINOVE)
repository.mail.fl_str_mv thesis@uninove.br
_version_ 1800218169288163328

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