Instrumentos de polÃtica tributÃria municipal com vistas à proteÃÃo ambiental

AUTOR(ES)
DATA DE PUBLICAÇÃO

2009

RESUMO

The present work, intent to the new trends of use of tributes in the line of the extrafiscal organization, supplies to theoretical base the use of politics taxes in the municipal scope for the achievement of public politics in the ambient area. In Brazil, the experience most excellent in the field of the ambient taxation is, without a doubt, ecological call ICMS, implemented for some States. Some Brazilian cities had started to have normative tying to the tax law with the half environment, the call ambient tax law, and are in this line that the study advances in the direction to supply to politics instruments ambient tax the municipal management, with emphasis in the zones of ambient interest, areas of excellent ambient importance that if they find, many of them, in precarious state of protection, mainly in the neighborhoods of habitations delinquents in the existing nestings. In the center of the developed subject it is the analysis of legal instruments in the scope tributary to move away or to minimize the pressure of economic activities and the process of urbanization on municipal ecosystems. The mechanisms of ambient taxation integrate the calls economic instruments of ambient politics, whose adoption if understands necessary ahead of the evidences limitations of existing the traditional instruments of ambient protection. For in such a way, it was looked to evidence the study using the ambient example of Recife, its realities and its legislation, as well as offering to a model for modeling of data and construction of a future Geographical Information System (GIS).

ASSUNTO(S)

economic instruments of ambient politics gestÃo ambiental municipal adequacao ambiental ambient taxation tributaÃÃo ambiental municipal ambient management instrumentos econÃmicos de polÃtica ambiental

ACESSO AO ARTIGO

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