Tributação ambientalmente orientada :instrumento para o desenvolvimento sustentável

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

The current work is about the possibility of utilization of the environmentally guided tributes as a tool of economic growth in harmony to environmental protection, over the tribute and its role to the achievement of sustainable development. The work s central focus does a systematic analysis of the Brazil#s Republic Federation Constitution, specially over those which bring the Democratic State of Law s basis and objectives, the possibility of distinguished tributes to achieve thereduction or elimination of environmental impacts, the state s intervention, and the duty of environment s preservation, as much in the public area as in the private. Therefore, one of the work s goals is the analysis of the possibility and then constitutionality of the absorption of negative externalities as tool that guarantees the aplication of the principles of equality, of the contributory ability, of free competition, and of free initiative. The work also verifies the state s intervention aiming the guarantee of the principles that inform the economic order, its exercise as a normative, regulating and monitoring agent, as well as the tributary species application foreseeking the sustainable development.

ASSUNTO(S)

desenvolvimento sustentável law tributos environmental impact statements impacto ambiental encargos tributários sobre o impacto ambiental direito tributário direito - dissertações sustainable development taxation direito environmental impact charges

ACESSO AO ARTIGO

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