Orientador: Bastiaan Philip Reydon / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Economia / Made available in DSpace on 2018-08-23T10:05:00Z (GMT). No. of bitstreams: 1 Tosini_MariadeFatimaCavalcante_D.pdf: 3571829 bytes, checksum: 595898b7c60c5c593c08948f51f5a1a2 (MD5) Previous issue date: 2013 / Resumo: A economia capitalista está diante de um grande dilema: como continuar crescendo infinitamente com recursos naturais finitos. O uso mais eficiente dos recursos naturais e processos produtivos menos danosos ao meio ambiente exigem mudanças profundas na economia, o que requer grande volume de recursos financeiros. Contudo, o sistema financeiro que deveria ser o fornecedor desses recursos para financiar as mudanças, incluindo inovação tecnológica, está em profunda crise. Os Estados, alguns falidos, não possuem recursos suficientes para suprir a necessidade de investimentos para financiar a transição para uma economia ambientalmente sustentável. Assim, estima-se que 80% do capital necessário para promover a transição para a economia verde virá das instituições financeiras privadas - bancos e demais intermediadores financeiros. Como levar o setor financeiro a financiar essa transição? Nos últimos quarenta anos, em que os mecanismos de mercado foram hegemônicos, os problemas ambientais vêm crescendo continuamente e as crises financeiras são cada vez mais frequentes, evidenciando que o uso exclusivo desses mecanismos não é capaz de direcionar o capital financeiro para investimentos seguros, incluindo atividades e projetos ambientalmente sustentáveis. Partindo de uma abordagem teórica de que tanto o meio ambiente como o sistema financeiro não sobrevivem à gestão exclusiva dos mecanismos de mercado, ou seja, não são capazes de se autorregular, e que, portanto, faz-se necessária a presença do Estado; o trabalho tem como proposta responder à pergunta: "A autorregulação é suficientemente capaz de tornar o setor financeiro o intermediador de recursos para financiar uma economia ambientalmente sustentável?" Com base na argumentação teórica, a hipótese é de que os aspectos ambientais devem ser regulados tanto com políticas de comando e controle como de incentivos econômicos. O trabalho está dividido em três partes, a primeira apresenta e discute essas abordagens teóricas em defesa da regulação do meio ambiente e do sistema financeiro; a segunda trata de como os mecanismos de mercado do sistema financeiro, por meio da autorregulação, trataram e vêm tratando os aspectos ambientais; e a terceira, por meio de uma pesquisa de campo e dados divulgados, procura mostrar que, após vinte anos de autorregulação dos aspectos ambientais no setor financeiro, o capital não foi direcionado nem para o setor produtivo e muito menos para investimentos ambientalmente sustentáveis. Por outro lado, a pesquisa mostra que financiamentos e investimentos em atividades e projetos ambientalmente sustentáveis estão ocorrendo onde existe ambiente institucional favorável-regulação de comando e controle e de incentivos econômicos, capaz de criar novos mercados, com políticas de longo prazo e com redução das incertezas para atrair o capital dos investidores privados. Por fim, o trabalho também procura mostrar como a regulação dos aspectos ambientais no sistema financeiro está evoluindo no Sistema Financeiro Nacional e Internacional / Abstract: The capitalist economy is facing a great dilemma: how to keep growing infinitely with finite natural resources. The most efficient use of natural resources and production processes that are less harmful to the environment requires profound changes in the economy, which, in turn, requires large amounts of financial resources. Nevertheless, the financial system that should supply such funds to finance the changes, including technological innovation, is facing severe crisis. States, some of them bankrupt, do not have sufficient funds to meet the need for investments to finance the transition to an environmentally sustainable economy. Thus, it is estimated that 80% of the capital required to promote the transition to a green economy will result from private financial institutions - banks and other financial intermediates. How to make the financial sector finance such transition? Over the last forty years, during which market mechanisms were hegemonic, environmental problems have been constantly increasing and financial crises have become more frequent, indicating that the exclusive use of such mechanisms is not capable of allocating the financial capital to sound investments, including environmentally sustainable activities and projects. Based upon a theoretical approach that neither the environment nor the financial system survive the exclusive management of market mechanisms, i.e., the environment and the financial system are not capable of self-regulation and, therefore, the State must be present for such purpose; the objective of the work is to answer the following question: "Is self-regulation sufficiently capable of making the financial sector intermediary of funds to finance an environmentally sustainable economy?" Based upon the theoretical argument, the hypothesis predicts that environmental aspects should be regulated by command and control policies and by economic incentives. The work is divided into three parts. The first part presents and discusses such theoretical approaches defending the regulation of the environment and the financial system. The second part focuses on how the market mechanisms of the financial system, by means of self-regulation, have addressed and have been addressing environmental aspects, and the third part, by means of field research and disclosed data, attempts to indicate that, after twenty years of self-regulation of environmental aspects in the financial sector, capital has not been allocated to the production sector or to environmentally sustainable investments. On the other hand, research indicates that financing and investments in environmentally sustainable projects and activities are currently present in favorable institutional environments - command and control regulation and economic incentives, capable of creating new markets, with long-term policies and reduction of uncertainties to attract capital from private investors. Finally, this work further attempts to indicate how the regulation of environmental aspects in the financial system is evolving in the international financial system and in Brazil / Doutorado / Desenvolvimento Economico, Espaço e Meio Ambiente / Doutora em Desenvolvimento Econômico

Cette étude porte sur la conformité environnementale, une politique juridique au service de la performance globale de l’entreprise. Il s’agira de démontrer que les réglementations environnementales et les normes environnementales volontaires auxquelles tentent de se conformer les entreprises et les États, peuvent améliorer à la fois leur protection de l’environnement, leur compétitivité, et dans une certaine mesure leur performance sociale. Cette conformité environnementale a pris un essor particulier depuis les grands phénomènes économiques induits par la mondialisation. La mondialisation se caractérise depuis les années 1970 par l’avènement d’une économie de marché ouverte dans laquelle les entreprises circulent librement d’un pays à un autre. Cette économie repose notamment sur le libre-échange des biens, des services, des technologies, des capitaux, ainsi que sur libre circulation des entreprises elles-mêmes. La mondialisation se caractérise également, du fait de l’ouverture de cette économie, par la mise en concurrence des États et des entreprises à l’échelle internationale. Ce phénomène économique de la mondialisation a toutefois entraîné une dégradation majeure de l’environnement au fil des années. Afin de répondre à ces différents enjeux, les États ont mis en place des mécanismes réglementaires ainsi que des mécanismes volontaires de protection de l’environnement destinés à encadrer les activités des entreprises, qui forment le socle de la politique juridique de conformité environnementale menée par ces entreprises. Les entreprises tentent alors de s’adapter à ces mécanismes juridiques afin de mieux protéger l’environnement, mais aussi afin de devenir plus compétitives. / The aim of the thesis consists of wondering how companies lead their legal politics to get a global performance. In other words, it will be advisable to demonstrate that environmental regulations and voluntary environmental standards which companies and States try to conform, can improve at the same time their environmental protection, their competitiveness, and to a lesser extent their social performance. This environmental compliance has taken a particular development since the big economic phenomena led by the globalization. The globalization is characterized since the 1970s by the advent of an opened market economy in which companies circulate freely from a country to another. This economy is particularly based on free trade of properties, services, technologies, capital, as well as on free circulation of companies themselves. But globalization had led to a serious environmental degradation. In order to meet these challenges as operationally as possible, countries have put regulations and voluntary standards with a view to regulating firms’ activities, that form the basis of a environmental compliance legal policy undertaken by these companies. These companies are trying to adapt to those legal mechanisms in order to better protect the environment, but also to become more competitive.

The goal of this thesis is a description of accounting and tax environment for individuals doing business in the Czech Republic and the Federal Republic of Germany. It provides readers information on the obligations that are applied to entrepreneurs while starting business activities, informs about the regulation of accounting and tax records in the Czech Republic in comparison with how are accounting and tax records regulated in the Federal Republic of Germany. The thesis also focuses on bookkeeping in accordance with Czech and German accounting regulations and as well on tax issues for individual entrepreneurs. The thesis then presents on a specific case the biggest differences for accounting and tax records in both chosen countries.