O controle estatal das políticas públicas de créditos e incentivos fiscais para as empresas socioambientalmente responsáveis

AUTOR(ES)
FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

05/11/2010

RESUMO

The Federal Constitution of Brazil, in its arts. 170 and 174, prescribe the legal-economic regimen that is bedding for the state intervention in the economic domain. The structure norms that compose such regimen also indicate between the intervention forms the regulation in normative direction and the incentives. These possibilities, however, always must be used by the governments in favor of the effectiveness of the values and norms enumerates in the art. 170. For this dissertation it is distinguished intervention of the State for the ambient preservation, a time that is a basic right, by means of public politics of promotions, between them the financing public and the tax incentives for the companies who internalize in its management the ambient ethics. This paradigm will be able to hinder the bad application it public money. The study of the state control of the public politics in the considered terms it allows a boarding of the controls by means of Legislative, Executive and the Judiciary one for, to the end, to extract that the joint performance of these agencies will make possible experience with the certainty of the inherent right and the legal security to the Democratic State of Right.

ASSUNTO(S)

direito tributário empresas - incentivos fiscais empresas - aspectos ambientais empresas - desenvolvimento sustentável taxation law and legislation tax incentives business enterprises business organizations environmental aspects business organizations sustainable development

ACESSO AO ARTIGO

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