Direito tributário ambiental : benefícios fiscais às empresas para proteção do direito fundamental ao meio ambiente

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

In view of the ascension of the environmental problems, as a result of the dangers assumed in the progress of the industrial society and of an instrumental vision of the environment, demonstrates the need of a revision of the values and dominant rationality in the social and economical context. The environmental crisis comes as principal threatens in the current society of the global risk. In this new social configuration there is the recognition that the dangers produced by the technical-industrial development reached intolerable levels. The reflection concerning those threats make the society impose new general conditions for the economical activity, reason for which the companies turns to the social responsibility. The existence of a real social responsibility is questioned, in view of the social practices implemented by the companies be taken as a marketing strategy. In view of this, it is necessary review the economical practices, inserting them inside of a social politics, but without leaving out of consideration the economical rationality. While that mentality is not reached, for the materialization of the fundamental right to the environment it is necessary that the State, based in the Art. 174 of the Federal Constitution, intervenes in the Economical Order, implementing environmental public politicies that redirect the rationality of the deprived initiative and consumers to desirable environmental practices. For such purpose, the efficiency of the economical instruments is emphasized through the institutes of the Environmental Tributary Right. Through the institution of tributes or by the concession of fiscal benefits it is possible the induction of appropriated environmental practices. The analysis of the tributary juridical regime present in the Federal Constitution of 1988, demonstrates that the more appropriate tributary species for the purpose of protection of the environment are the Contributions of Intervention in the Economical Domain (CIDEs) and the Environmental Taxes. The economical and social brazilian reality do not recommend the institution of new environmental tributes, reason for which the environmental tributary politics in Brazil must occur through fiscal benefits, more appropriate instruments to discourage the pollution and to foment responsible environmental practices.

ASSUNTO(S)

environmental law direito tributário direito ambiental taxation - law and legislation tributação - meio ambiente environmental protection proteção ambiental environmental law taxation - law and legislation environmental protection

ACESSO AO ARTIGO

Documentos Relacionados