Submitted by Setor de Tratamento da Informa??o - BC/PUCRS (tede2@pucrs.br) on 2015-06-10T12:34:35Z No. of bitstreams: 1 470204 Texto Parcial.pdf: 404776 bytes, checksum: b40ffe596ccad290c85b9bb5aab5d8c0 (MD5) / Made available in DSpace on 2015-06-10T12:34:35Z (GMT). No. of bitstreams: 1 470204 Texto Parcial.pdf: 404776 bytes, checksum: b40ffe596ccad290c85b9bb5aab5d8c0 (MD5) Previous issue date: 2015-03-31 / The health promotion idea is closely linked to the right to a dignified and healthy life. As a fundamental right guaranteed to all, health in its preventive form, granting the State the duty to protect the population. Noncommunicable diseases, such as cancer, diabetes, cardiovascular and respiratory diseases, just surpass the number of people affected by communicable diseases. The concern is global and measures need to be taken to contain this catastrophe. Responsible for the main risk factors for noncommunicable diseases, tobacco, alcohol and unhealthy fods are key player in this scenario. Curb consumption of these produtcs has become a necessity of the contemporary world. In this sense, the focus of research is the study of interventional measure of prices and incident taxes on tobacco, alcohol and unhealthy foods. It is know that taxation, in addition to its mais tax collection function can be used to encourage or discourage behavior. Thus, through the extrafiscality and specifically, taxes on consumption, we intend to see reduced the consuption of products considered unhealthy, so that is guaranteed to all the health promotion. / A ideia da promo??o ? sa?de se encontra intimamente ligada ao direito a uma vida digna e saud?vel. Como direito fundamental assegurado a todos, a sa?de, em sua forma preventiva, outorga ao Estado o dever de prote??o da popula??o. As doen?as n?o transmiss?veis, como o c?ncer, a diabetes, as doen?as cardiovasculares e respirat?rias, acabam de superar o n?mero de atingidos por doen?as transmiss?veis. A preocupa??o ? global e medidas necessitam ser tomadas para conter esta cat?strofe. Respons?veis pelos principais fatores de riscos das doen?as n?o transmiss?veis, o tabaco, as bebidas alco?licas e os alimentos n?o saud?veis s?o pe?as-chave neste cen?rio. Frear o consumo destes produtos tornou-se uma necessidade do mundo contempor?neo. Neste sentido, o foco da pesquisa ? o estudo da medida interventiva de pre?os e impostos incidentes sobre o tabaco, as bebidas alco?licas e os alimentos n?o saud?veis. Sabe-se que a tributa??o, al?m de sua fun??o principal arrecadat?ria, pode ser utilizada para estimular ou desestimular condutas. Assim, por meio da extrafiscalidade e, em espec?fico, dos impostos sobre o consumo, pretende-se ver reduzido o consumo de produtos considerados n?o saud?veis, a fim de que seja garantida a todos a promo??o ? sa?de.