Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2015-12-15T16:48:52Z No. of bitstreams: 1 LeonardoNascimentoDePaula_DISSERT.pdf: 1065215 bytes, checksum: 59ede57476266ae74ba1376b7c793878 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2015-12-18T21:55:22Z (GMT) No. of bitstreams: 1 LeonardoNascimentoDePaula_DISSERT.pdf: 1065215 bytes, checksum: 59ede57476266ae74ba1376b7c793878 (MD5) / Made available in DSpace on 2015-12-18T21:55:22Z (GMT). No. of bitstreams: 1 LeonardoNascimentoDePaula_DISSERT.pdf: 1065215 bytes, checksum: 59ede57476266ae74ba1376b7c793878 (MD5) Previous issue date: 2014-10-07 / A Constitui??o Federal de 1988 conferiu especial tratamento ? quest?o do meio ambiente, elevando esse bem de car?ter difuso ? categoria de direito fundamental. No intuito de preserv?-lo, a ordem constitucional ? dotada de diversos mecanismos voltados para esse fim, dentre eles, a possibilidade de se utilizar a tributa??o. Diversos princ?pios, tanto constitucionais, quanto infraconstitucionais, fundamentam a utiliza??o dos tributos como instrumento h?bil ? prote??o do meio ambiente. H? um intenso debate jur?dico sobre a idoneidade, as caracter?sticas, as finalidades e os princ?pios que fundamentam e delimitam a tributa??o ambiental. Diversas discuss?es e propostas de reformas do sistema tribut?rio com o intuito de incluir a vertente ecol?gica em seu cerne t?m sido desenvolvidas. A utiliza??o da tributa??o como uma maneira de custear os gastos p?blicos relacionados com a causa ambiental, promover a internaliza??o das externalidades negativas e como forma de induzir comportamentos em benef?cio do meio ambiente encontra amparo no ordenamento jur?dico brasileiro. O presente trabalho busca demonstrar que o sistema tribut?rio nacional ? plenamente h?bil a atuar como instrumento ? disposi??o do Estado para concretiza??o do direito fundamental ao meio ambiente ecologicamente equilibrado, seja atrav?s da fun??o fiscal dos tributos ou, principalmente, por meio do fen?meno da extrafiscalidade. Igualmente, pretende-se, por meio de an?lise doutrin?ria, jurisprudencial e de casos concretos, investigar se o sistema tribut?rio pode ser efetivo para a prote??o do meio ambiente na forma como ele est? atualmente constru?do, ou se h? necessidade de se proceder com mudan?as em sua estrutura para que se alcance esse objetivo. / The Federal Constitution of 1988 gave special treatment to the issue of the environment, raising this diffuse right to the status of a fundamental right. In order to preserve it, the constitutional order is provided with various means to this purpose, including the possibility of using taxation. Several principles both constitutional, as infraconstitucional, support the use of taxation as a legal instrument to protect the environment. There is an intense legal debate about the suitability, characteristics, purposes and principles which underlie and restrict the environmental taxation. Discussions and proposals for reform of the tax system in order to include the ecological aspect at its core have been developed. The use of taxation as a way to fund public expenditures related to environmental causes, promote the internalization of negative externalities and as a way to induce behavior to benefit the environment finds support in the Brazilian legal system. This paper seeks to demonstrate that the national tax system is fully able to act as a tool available to the state for the implementation of the fundamental right to an ecologically balanced environment, whether through the taxes fiscal role or due, mainly, through the phenomenon of extrafiscality. Also, it is intended, through doctrinal, jurisprudential analysis and concrete cases, to investigate whether the tax system can be effective in protecting the environment in the way it is currently constructed, or if there is need to proceed with changes in its structure in order to achieve this goal

Submitted by PPG Direito (ppgdir@pucrs.br) on 2018-06-04T13:31:39Z No. of bitstreams: 1 PAOLA_MONDARDO_SARTORI_DIS.pdf: 2425927 bytes, checksum: 3926491ea160a80632d1afa3a1e81453 (MD5) / Approved for entry into archive by Sheila Dias (sheila.dias@pucrs.br) on 2018-06-14T12:29:30Z (GMT) No. of bitstreams: 1 PAOLA_MONDARDO_SARTORI_DIS.pdf: 2425927 bytes, checksum: 3926491ea160a80632d1afa3a1e81453 (MD5) / Made available in DSpace on 2018-06-14T12:57:31Z (GMT). No. of bitstreams: 1 PAOLA_MONDARDO_SARTORI_DIS.pdf: 2425927 bytes, checksum: 3926491ea160a80632d1afa3a1e81453 (MD5) Previous issue date: 2018-03-27 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / The environment and its constant degradation are not recent concerns. The possible forms of environmental preservation are subject of constant debate in media, especially because some of the environmental consequences of our inconsequential actions are already palpable. It is undeniable that this debate also orbits the energy sector, given that the sources currently chosen by the Brazilian government for electric power generation aggressively affect the environment. Brazil, despite having hydroelectric plants as its main source of energy, a renewable source although not completely clean, does not have a significant generation through other clean sources, despite having an exorbitant potential, especially with regard to wind and solar energy. Due to the high potential of this type of electric power generation, which is acquired through an inexhaustible and non-polluting source, and the accelerated population growth, which has a significant increase in energy demand, it is undeniable that this type of power generation should be encouraged by the government. Considering this scenario, this research intended, through a dialectical method, to make a legal-dogmatic parallel between the right to an ecologically balanced environment and the current legislation, in order to verify the existing national programs and incentives, as well as to make a juxtaposition between the national and international scenarios, and, finally, discuss the different possibilities of application of the institute of extrafiscality to renewable sources, with the objective of stimulating more effectively this type of power generation in the national territory. In the course of the research, we verified that the range of available alternatives is vast and the application of the extrafiscality to the energy sector has shown to be an excellent tool in the pursuit of constitutional purposes such as the environmental protection. It remains evident, finally, that in order for us to do justice to the constitutional provision that guarantees to everyone the right to an ecologically balanced environment and grant the State duties of environmental protection and promotion, it is necessary that the government actually assume its role of a Socio-environmental State and, urgently, create new and efficient policies, stimulating the national growth of the renewable energy sector, so that we can reach our true potential and guarantee a decent and possible future for the next generations. / N?o ? de hoje a preocupa??o com o meio ambiente e sua constante degrada??o. As poss?veis formas de preserva??o ambiental s?o tema de debate constante nos diversos meios midi?ticos, muito em raz?o de j? serem palp?veis algumas das consequ?ncias ambientais acarretadas pelo nosso agir inconsequente. ? ineg?vel que referido debate tamb?m orbita o setor energ?tico, dado que os meios escolhidos atualmente pelo pa?s para a gera??o de energia afetam agressivamente o ambiente. O Brasil, no que pese ter como principal fonte de gera??o de energia as hidroel?tricas, fonte de energia renov?vel, ainda que n?o completamente limpa, n?o possui gera??o significativa no que se refere as demais energias n?o poluentes, apesar de dispor de um potencial exorbitante, principalmente no que tange ?s fontes e?lica e solar. Em raz?o do alto potencial deste tipo de gera??o de energia, que ? adquirido atrav?s de uma fonte inesgot?vel e n?o poluente, somando-se ainda ao acelerado crescimento da popula??o, que possui como consequ?ncia um aumento significativo da demanda energ?tica, ? incontest?vel que este tipo de gera??o deve ser incentivado. Tendo em vista o mencionado cen?rio, o presente trabalho se prop?s, mediante um m?todo dial?tico, a realizar um cotejo jur?dico-dogm?tico entre o direito fundamental ao meio ambiente ecologicamente equilibrado e a legisla??o vigente, com intuito de verificar quais os incentivos existentes no pa?s at? ent?o, assim como realizar uma compara??o entre o cen?rio nacional e internacional, para, por fim, discorrer sobre as distintas possibilidades de aplica??o, pelo Poder P?blico, do instituto da extrafiscalidade ?s energias renov?veis, para que o mesmo consiga incentivar de modo mais eficaz este tipo de gera??o no territ?rio nacional. Verificamos, no decorrer da pesquisa, que ? imensa a gama de alternativas que est?o dispon?veis ao Estado brasileiro e que a aplica??o da extrafiscalidade ambiental ao setor energ?tico se demonstrou, no direito comparado, um excelente instrumento na persecu??o de fins constitucionais como a prote??o ambiental. Restou evidente, enfim, que, para que possamos fazer jus ? previs?o constitucional que garante a todos o direito a um meio ambiente ecologicamente equilibrado e outorga ao Estado deveres de prote??o e promo??o ambiental, ? preciso que o mesmo vista de fato a roupagem de Estado Socioambiental e, impreterivelmente, crie novas e eficientes pol?ticas p?blicas, induzindo o crescimento real do setor das energias renov?veis de maneira que enfim o nosso verdadeiro potencial seja alcan?ado e, assim, um futuro digno e poss?vel seja garantido ?s pr?ximas gera??es.