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
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Outros Autores: | |
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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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 |