TributaÃÃo ambiental negativa: polÃticas pÃblicas de fomento ambiental com o uso de incentivos tributÃrios

AUTOR(ES)
DATA DE PUBLICAÇÃO

2005

RESUMO

It is initiated discoursing concerning the juridical rule and the position of the sanction, mainly the prize, in its structure. After the considerations about the environment and its current stage of degradation, as well as the exposition of the foudations that justify the creation of tributes with regulating character, repressive to the activities that generate degradation to the ecosystem, search solutions, mainly with the application of a process of negative taxation, through new concepts, if not definitive, at least palliative, in the set of measures of protection to the environment. So, the necessity of implantation of some tributary figures may be, although not totally original, considering that some people already defend the idea, at least auxiliar to the ambient cause, in the dawn of a new legal scene, where the thematic will be intensely debated. The problem that appears in the work is in which way can the modern tributary law interact with the environmental law as a form of preservation of the environment, leading in account the prize sanction of the tributary juridical law. Amongst the studied institutes, there are the subventions, the subsidies, the presumed credits, the exemptions, the deferements, the remissions and the amnesties

ASSUNTO(S)

taxation environmental law regulation regulaÃÃo meio ambiente direito tributaÃÃo

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