The unpromising state of the colonial Peruvian economy, where prices were rising and productivity was at a standstill, led to a great slowdown in the tributary income of the Monarchy. In the face of this situation, the best solution to increase economic activity and swell the coffers of the Royal Tax Office was to hand over tax collection to Lima’s Consulado de Comercio. From the 1660s through the beginning of the eighteenth century, there was constant negotiation in Peru between the consigner, the Crown, and the consignees, the merchants. / Un panorama nada halagüeño para la economía virreinal peruana en el que los precios experimentaban alzas y la producción de riqueza se hallaba en pleno estancamiento, provocaba que los ingresos tributarios de la Monarquía se paralizasen en el mejor de los casos. Ante esta coyuntura, la mejor solución para la actividad económica y engrosar las arcas de la Real Hacienda fue entregar la percepción de los impuestos al Consulado de Comercio de Lima. Desde entonces, la década de 1660, hasta alcanzar la siguiente centuria, se viviría en Perú una negociación constante en favor de los intereses de asentador, la Corona, y asentista, los mercaderes.

Made available in DSpace on 2015-04-11T13:57:56Z (GMT). No. of bitstreams: 1 Dissertacao Final Valdomiro.pdf: 502458 bytes, checksum: b7b6f643f2da2c5f281cb321434ed212 (MD5) Previous issue date: 2009-03-10 / Fundação de Amparo à Pesquisa do Estado do Amazonas / Brazil has one of the largest tax burdens in the world, accounting for about 37% of GDP, and a very complex tax system, with 80 taxes, 17 thousand tax rules in force and a large number of ancillary obligations. Tax system generates a high cost to taxpayers, which goes well beyond the taxes, it covers the compliance cost, generated by ancillary obligations. However, the accounting currently practiced in Brazil doesn`t measure accurately the burden of the system for organizations. Consequently, this cost is not adequately disclosed in financial statements. This research aims to measure the total costs generated by the brazilian tax system and its impact on the economic result of a complex civil construction in the city of Manaus. Thus, the study determines the value of taxes and compliance cost borne by the organization, determining the relationship of these values with the components of the result of the company. The result is shown in a table to disseminate such information. The work is classified, as to procedures, a case study, with quantitative approach, and about the objectives, it is a descriptive study. The results show that the taxation of all three government spheres represent about 24% of the gross revenue earned by the organization. Regarding the outcome of the organization, the tax impact at 148%. The compliance costs of taxation represent 6.86% of the result. In conclusion, the provisional tax trends for the sector and there is the relevance of the values found for the cost of compliance, alerting it to the waste of resources caused by the Brazilian tax system. Observe that the cost generated by ancillary obligations has a significant impact to the result of the organization, recommending an urgent simplify the tax system, since its complexity causes excessive waste of resources, both as taxpayers of the public. / O Brasil possui uma das maiores cargas tributárias do mundo, correspondendo a cerca de 37% do Produto Interno Bruto, e um sistema tributário bastante complexo, com mais de 80 tributos, 17 mil normas tributárias em vigor e um grande número de obrigações acessórias. Verifica-se que o sistema tributário gera um elevado custo para os contribuintes, que vai além do valor dos tributos, pois abrange ainda os custos de conformidade à tributação, gerado pelas obrigações acessórias. Contudo, a Contabilidade praticada atualmente no país não mensura com precisão o ônus desse sistema para as organizações. Conseqüentemente, esse custo também não é divulgado satisfatoriamente nos demonstrativos contábeis. A presente pesquisa objetiva mensurar o total dos custos gerados pelo sistema tributário brasileiro e o seu impacto no resultado econômico de um empreendimento de construção civil na cidade de Manaus. Para tanto, o estudo apura o valor dos tributos e dos custos de conformidade suportados pela organização, determinando a relação desses valores com os componentes do resultado da empresa. O resultado é demonstrado numa tabela para divulgação dessas informações. O trabalho classifica-se, quanto aos procedimentos, num estudo de caso, com abordagem quantitativa e, quanto aos objetivos, trata-se de uma pesquisa descritiva. Os resultados demonstram que a tributação total das três esferas governamentais representam cerca de 24% da receita bruta auferida pela organização. Em relação ao resultado da organização, os tributos impactam em 148%. Já os custos de conformidade representam 7,26% do resultado. Na conclusão, confirmam-se as tendências para a carga fiscal do setor e observa-se a relevância dos valores encontrados a título de custos de conformidade, alertando-se para o desperdício de recursos ocasionado pelo sistema tributário brasileiro. Observa-se que o custo gerado pelas obrigações acessórias produz um impacto significativo no resultado da organização, recomendando-se uma urgente simplificação do sistema tributário, uma vez que sua excessiva complexidade provoca desperdícios de recursos, tanto dos contribuintes quanto do poder público.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2016-11-21T12:20:07Z No. of bitstreams: 1 Nicodemos Victor Dantas da Cunha.pdf: 1082661 bytes, checksum: 59d53d04e8bea184de49e7a0d8588c9f (MD5) / Made available in DSpace on 2016-11-21T12:20:07Z (GMT). No. of bitstreams: 1 Nicodemos Victor Dantas da Cunha.pdf: 1082661 bytes, checksum: 59d53d04e8bea184de49e7a0d8588c9f (MD5) Previous issue date: 2016-09-30 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / The aim of the dissertation is to analyze the figure of PROPERTY TAX progressiveness in time within the Constitutional Tax context. Presenting the divergence in the approach to the tax rate growth, caused by failure of the real state owner to give attention to the social function of urban property. Some believe that such rate growth comes to sanction the unlawful act, hurting the concept of Tribute to Article 3 of the National Tax Code, on the other hand, some researchers believe that this growth is due to extrafiscality. In this way, this text seeks to define the figure of the penalty, in order to demonstrate the absence of sanction strictly speaking, and also seeks to define the extrafiscality, on the understanding that this is the case, exalting the important contribution made by such tax instrument in the regulation of human conduct. Furthermore, it is possible to see that, apparently, there's a point at which this last branch has no legal ability to coerce the real state owner to act according to the dictates of the Constitution, which now strikes the interdisciplinary importance on a dialogue with urban, constitutional and administrative laws. At last, the principle of the non-confiscation and its development with regard to the theme of this work, as well as some other particularities of the progressiveness in time of the PROPERTY TAX within the Brazilian Law structure, such as in the Statute of Cities (law nº. 10.257/01), as well as the legislation established in São Paulo, such as, the master plan of the city (law No. 16,050/2014) and the decrees n°. 55.638 of October 30th 2014, and nº. 56.589, of November 10th 2015 / O objetivo da dissertação é analisar a figura do IPTU progressivo no tempo no contexto Constitucional tributário. Apresenta-se divergência existente na abordagem do aumento de alíquota do tributo, causado pela inobservância do proprietário em dar atendimento à função social da propriedade urbana. Uns entendem que tal elevação se trata de sanção a ato ilícito, ferindo o conceito de tributo do artigo 3º do CTN, e outra parte dos pesquisadores a reputam à extrafiscalidade tributária. Dessa forma, o texto busca delimitar a figura da sanção, no intuito de demonstrar a inexistência de sanção estritamente falando, e também a da extrafiscalidade, entendendo dessa se tratar, exaltando a importante contribuição dada por tal instrumento tributário na regulação das condutas humanas. Ademais, é possível vislumbrar que, aparentemente, há um ponto no qual esse último ramo jurídico não tem capacidade de coagir o proprietário para atuar conforme os ditames da Constituição, em cujo momento se sobressalta a importância interdisciplinar no diálogo com o direito urbanístico, administrativo e constitucional. Ao final, fala-se do princípio do não-confisco e seus desdobramentos no tocante ao tema do trabalho, assim como de algumas particularidades do IPTU progressivo no tempo no plano infraconstitucional, como no Estatuto da Cidade, Lei nº. 10.257/01, bem como da legislação atinente instituída no Município de São Paulo, quais sejam o Plano Diretor do Município, Lei nº. 16.050/2014 e os Decretos nº. 55.638, de 30 de outubro de 2014, e nº. 56.589, de 10 de novembro de 2015

Made available in DSpace on 2016-04-26T20:23:33Z (GMT). No. of bitstreams: 1 Rogerio Teles.pdf: 1371971 bytes, checksum: f466d996a96a0b3e36d7693ac2f99ef1 (MD5) Previous issue date: 2015-03-05 / The purpose of this research is to enhance the distribution of the ICMs among the São Paulo districts and, mainly, comprehend how the concepts of justice takes place in the division of this taxation. It is a research with theoretical and documentary foundation where we search the references to find aids to answer the guiding question: is there justice on the ICMs division? The data on this work were collected on the reading upon justice, federation, national tributary system, ICMS and its division and analysis grounded on the theoretical references and existing literature regarding the theme. The study was divided into five chapters: justice which reveals its content; federation, tributary system and tribute division; state value-added tax on the circulation of goods and upon interstate and intercity transportation and communication service (ICMS); ICMS divisions; justice and ICMs divisions in the state of São Paulo: new considerations, from which we conclude there is the necessity to reconsider the criteria of the aggregated value by reducing it and benefiting the population, personal tax revenue, cultivated area, flooded area, preserved area and fixed percentage aspects / O objetivo desta pesquisa é focar a repartição do ICMS para os municípios paulistas e compreender de forma prioritária como o conceito de justiça se insere na questão da divisão deste imposto. É uma pesquisa de base teórica e documental onde buscamos nas referências encontrar subsídios para responder a seguinte pergunta norteadora: há justiça na repartição do ICMS? Os dados nesta pesquisa foram coletados nas leituras sobre justiça, federação, sistema tributário nacional, ICMS e repartição do ICMS e as análises embasadas por referências teóricas e da literatura existente sobre o tema. O estudo foi dividido em cinco capítulos: justiça - o que revela o seu conteúdo; federação, sistema tributário e repartição de tributos no Brasil; imposto sobre operações relativas à circulação de mercadorias e sobre prestações de serviços de transporte interestadual e intermunicipal e de comunicação (ICMS); repartição do ICMS; justiça e repartição do ICMS no Estado de São Paulo: novas considerações, dos quais concluímos que há necessidade de redimensionamento dos critérios de valor adicionado reduzindo-o e aumentando os critérios de população, receita tributária própria, área cultivada, área inundada, área preservada e percentual fixo

This work presents as theme the Charging for the Use of Guarani Aquifer Hydric Resources by the Countries Members of Mercosur, taking account the Brazilian legislation. Initially it is presented a short approach to the concern evolution about the scarceness of planet natural resources, especially after the formation of many economic blocs around the world, which gradually and progressively demand more from the environment. After that, the Mercosur analysis starts, with a brief historical digression about all environmental movements that lead to governments awareness about the need of environmental defense, confronting them with the Mercosur constituting acts, and those currently developed in this Latin America region. Subsequently, a meticulous analysis on the importance of freshwater in the world is done, about what is causing its scarcity, and the procedures so far adopted for its preservation, thereby accessing some polemical aspects about this subject, with particularity to the Guarani Aquifer specific point. Finally, are presented the resources made available to the governments in order to make possible the Guarani Aquifer protection, in a shared way in Mercosur, with their main requirements and its viability through taxes, and the impossibility of its taxation by the way described in the intern legislation of the countries members of Mercosur, establishing as initial point the Brazilian legal system. / Este trabalho apresenta como tema a Cobrança pelo Uso dos Recursos Hídricos do Aqüífero Guarani pelos Países Integrantes do Mercosul a partir da Legislação Brasileira. Inicialmente faz-se uma breve abordagem da evolução da preocupação com a escassez dos recursos naturais no planeta, principalmente após a formação de inúmeros blocos econômicos pelo mundo, os quais gradativa e progressivamente vêm demandando mais do meio ambiente. Em seguida, inicia-se a análise do Mercosul, com uma breve digressão histórica de todos os movimentos ambientais que acarretaram a conscientização dos governantes quanto à necessidade de defesa do meio ambiente, confrontando estes com os atos constitutivos do Mercosul, bem como o atualmente desenvolvido nesta região da América Latina. Posteriormente, procede-se a análise minuciosa quanto à importância da água doce no mundo, o que vem acarretando seu esgotamento, e as medidas até então adotadas com vistas a sua preservação, abordando-se assim alguns aspectos polêmicos do assunto, com a destinação de item específico ao Aqüífero Guarani. Por fim, apresentam-se os meios postos a disposição dos governantes com vistas a viabilizar a proteção do Aqüífero Guarani, de forma conjunta no Mercosul, com os seus requisitos principais e a sua viabilidade através de tributos, ou ainda, a impossibilidade de sua tributação na forma elencada pela legislação interna dos países integrantes do Mercosul, estabelecendo como marco inicial para tanto o ordenamento jurídico brasileiro.

Det här är en uppsats som sökt svaret på frågorna: Vad är hyllningskultur och hur tar den sig uttryck bland kvinnliga scenkonstnärer i sociala medier idag? Hur kan hyllningskultur förstås ur ett sociologiskt perspektiv? Sammanlagt har material från 119 Instagraminlägg tillhörande 46 personer samlats in via snöbollsurval och bearbetats med hjälp av framinganalys. Detta har möjliggjort för en analys av hur hyllningskultur framställts. Med vetenskapliga begrepp som inkludering, homosocialitet, kapital och ryktesbaserat samarbete har hyllningskultur beskrivits till att innefatta framställningen av huvudpersonens process, framställningen av upphovspersonens position, relationen dem samt andra konstnärer emellan samt det samhälleliga projektet som konsten är en del av. Tillsammans har de beskrivit det sociala fenomenet hyllningskultur. Hyllningskultur är ett samarbete för att uppvärdera ens egna erfarenheter och ställa om maktförhållandet mellan den egna verksamheten och mainstream. Det är en förhandling med kapital för synlighet, makt och resurser. Hyllningskultur är de samarbetande kvinnornas strategi – en tydlig protest mot den ensamme mannens geni. / This study aims to answer the questions: What is is culture of tribute and how is it expressed amongst female performance artists in social media today? How can culture of tribute be understood in sociological terms? A total of 119 Instagram posts from 46 creators have been analysed. The posts were collected by chain sampling and processed by framing analysis, to visualize how culture of tribute has been portrayed. This study applies theories of inclusion, homosociality, capital and reputation-based cooperation and describes culture of tribute as the framing of the chief character's process, the framing of the consignor's position, the framing of the relationship them between and the political and social project of which the art is  part of. Together, these describe the social phenomenon 'culture of tribute'. The results show culture of tribute as a cooperation aiming to upgrade own experiences and challenge the relationship between the own artistic work and mainstream, culture of tribute is a negotiation of capital with social visibility, power and control over resources as a goal. It is the strategy of cooperating women and a protest against the notion of the autonomous male genius.

''À la rencontre de l’œuvre de Frédéric Bruly Bouabré, mise en espace d’une écriture contemporaine’’ est le sujet de cette thèse qui nous a guidé dans nos différentes recherches. Artiste plasticien et ancien étudiant des écoles des beaux-arts d’Abidjan (Côte d’ivoire), et de Marseille (France), notre rencontre avec Frédéric Bruly Bouabré, l’autodidacte, l'artiste et l'inventeur d’une écriture dite purement africaine, a été l’occasion de questionner notre pratique artistique par l’analyse de sa démarche de création. A travers ces recherches, c’est un double hommage rendu à sa personne et à son œuvre. En effet c’est dans l’objectif de conserver les savoirs de son peuple les Bété, et de tout peuple qui ne dispose pas d’une écriture qu’il crée un syllabaire fait de pictogrammes. Partir des sons humains, de différents bruits, des contes et légendes en pays Bété, pour produire des signes graphiques, a été un procédé qui a motivé nos recherches. Il s’agit pour nous dans le questionnement de notre pratique d’une mise en abîme de nos peintures, par le passage de l’espace illusionniste du tableau à un espace tridimensionnel. Des bruits, des sons, et des syllabes qui sont immatériels, Frédéric Bruly Bouabré est arrivé à produire des signes graphiques d'un langage nouveau. Nous inspirant de cette démarche, nous déconstruisons l’œuvre picturale pour en extraire ses constituants qui sont mis en espace pour traduire cette volonté de faire cohabiter différentes techniques, la peinture, l’écriture, la sculpture, et l’installation. / ''At the meeting of the work of Frédéric Bruly Bouabré, putting in space of a contemporary writing '' is the subject of this thesis which guided us in our various researches. Visual artist and former student of the Schools of Beaux Arts of Abidjan (Côte d'Ivoire), and Marseille (France), our meeting with Frédéric Bruly Bouabré, the self-taught artist and inventor of a so-called purely African writing was the opportunity to question our artistic practice by analyzing its approach to creation. Through this research, it is a double homage to his person and his work. Indeed, it is in the objective of preserving the knowledge of his people the Bété, and of all people who do not have a writing he creates a syllabary made of pictograms. Starting from human sounds, different sounds, stories and legends in Bété countries, to produce graphic signs, was a process that motivated our research. It is for us in the questioning of our practice  making in an abyss our paintings, by the passage from the illusionist space of the painting to a three-dimensional space. Noises, sounds, and syllables that are immaterial, Frédéric Bruly Bouabré has come to produce graphic signs of a new language. Inspired by this approach, we deconstruct the pictorial work to extract its constituents which are put in space to translate this desire to make different techniques coexist.painting, writing, sculpture, and installation.

The portfolio contains two of Becky Llewellyn’s music compositions: an orchestral tone poem and a chamber opera score and libretto created to explore the process of producing a major work of music theatre from conception to performance. In both works, Llewellyn’s research has concentrated on her interest in structure and form between ideas, music and visual art and their relationship to each other. Rothko’s Red The first composition in her submission is her orchestral tone poem, Rothko’s Red, a tribute to US artist Mark Rothko, whose painting techniques questioned traditional forms of narrative and structure. The topographical matrix of Rothko’s Red contains vertical aural space introduced in a ‘keyed up’ range suggesting ‘redness’, gradually deepening until the bass predominates, retaining a widened spaciality at the peak moment. Horizontally, the piece is a long crescendo of extended phrases, at first lightweight, then filling out with each repetition, moving to a full expression of orchestral magnitude, then gradually subsiding. The tone poem passes limited melodies and harmonies around to and within the orchestral families, as if in one colour. Llewellyn’s use of individual dynamics for orchestral players is an experiment in aural equivalence of Rothko techniques, using ‘heard’, not ‘seen’ tone colours. The Portrait: a musical tribute to Stella Bowen Llewellyn’s chamber opera is based on books, letters, diaries and family history research into the life of Adelaide-born writer and painter, Stella Bowen and three other writers. The opera’s libretto is structured as a series of songs reflecting Bowen’s paintings and life story. The chamber opera opens and closes in 1944, with Bowen as a WWII Australian war artist. The opera spans from 1917, when as a London art student, Bowen is introduced to editor/writer, Ford Madox Ford with whom she falls in love. The opera moves through to Paris and Ford’s subsequent love affair with writer Jean Rhys and his death in 1939. The Portrait is an exploration of how we know who we are and how, as artists, we choose to represent those insights. As the four main characters each wrote about themselves and each other, Llewellyn used their distinct content, style and aesthetic concerns to invent their musical and dramatic personae. The Portrait plays with ideas these four artists explored of extended metaphors, a shifting ambiguity in ‘artifice as a real story’, in an imagined dramatic musical work about real artists and writers; life as art and art as life. Among other themes in The Portrait; thanatos and eros, culture and morality, war and peace, fate and choice and opera as portraiture, is an underlying structural theme of time itself. Mythic time is explored as fairytale. Historical time ranges from 1920s chordal and dance motifs back to associations of medieval castles, where western-style Romantic love began. Personal, subjective experience of time is explored by most characters, as is the lack of artistic time given domestic commitments. Objective ‘time as limited’ is explored with Ford’s death and the impending death of the Australian bomber crew. Llewellyn focuses on the timebased art-form of music, while incorporating words, Bowen’s paintings and archival photographs in a chamber opera that explores the potential each art-form carries for revelation. / Thesis (M.Mus.) -- University of Adelaide, Elder Conservatorium of Music, 2007

Made available in DSpace on 2016-08-03T12:20:55Z (GMT). No. of bitstreams: 1 Samuel.pdf: 484521 bytes, checksum: b8142a6c741b899e22da6e0bff1a85b1 (MD5) Previous issue date: 2009-08-30 / This research seeks to examine trough the exegetic methodology of the passage of Micah 2.1-5 in order to reconstruct the scenario in which emerged the harsh social criticism of the prophet. The text presents in its literary analysis, features of a prophetic speech united and framed within a poetic style. Its structure is divided into two units (denounces and punishments), where each unit has two other subunits (generic and specific). The literary genre harmonizes with a speech of a prophetic judgement generally known as "oracle hoy." The analysis of the historical dimension lies the founding event in 701 B.C. in Jewish Shephelah. An investigative analysis of the accusation contents was guided by a theoretical model of the Tributary Mode of Production observes a conflict between two groups. In this conflict Micah made an accusation to a group of power in Judah that used to plan and execute criminal acts against peasant heritage. The punishment describes the conspiracy and the divine plan against this group of power. Yahweh had planned an identical evil to what they had done, dishonor and deprive of their possessions. The cultural values of honor and shame underlie this oracle. For breaching their duties close to Yahweh and to the people, the criminals would lose all their rights and, above all, the honor before the own community. Based in the theoretical model from the Tributary Mode of production, it was verified in the social situation of Judah in the eighth century, a tension existed between village and city. The communities villages paid tribute to the city, as products and services. The excessive tribute s collection and the flaws in the system of mutual help forced the individuals and families to contract debts, to mortgage their inherited land of their parents and eventually to lose them. The prophet Micah was the spokesman of the protest of the peasant class that decides to react to the abuses practiced by city s elite. For him, Yahweh listens the complaint of those who are being oppressed and intervenes in the history, taking the oppressed side.(AU) / Esta pesquisa procura examinar, à luz da metodologia exegética, a perícope de Miqueias 2,1-5, a fim de reconstruir o cenário no qual emergiu a dura crítica social do profeta. O texto apresenta, em sua análise literária, características de um dito profético coeso, em estilo poético. Sua estrutura encontra-se dividida em duas unidades (denúncia e castigo), sendo que cada uma das unidades possui outras duas subunidades (genérica e específica). O gênero literário harmoniza-se com um dito profético de julgamento geralmente conhecido como oráculo ai . A análise da dimensão histórica situa o acontecimento fundante em 701 a.C., na Sefelá judaíta. Numa análise investigativa do conteúdo da denúncia norteado pelo modelo teórico do modo de produção tributário, observa-se um conflito entre dois grupos. Nesse conflito, Miqueias faz uma acusação a um grupo de poder em Judá que planeja e executa ações criminosas contra a herança camponesa. O castigo descreve a conspiração e o plano divino contra esse grupo de poder. Javé havia planejado um mal idêntico ao que eles haviam cometido, desonra e privação de suas possessões. Os valores culturais de honra e vergonha subjazem a esse oráculo. Por descumprirem seus deveres junto a Javé e ao povo, os criminosos perderiam todos os seus direitos e, sobretudo, a honra perante a própria comunidade. Com base no modelo teórico do modo de produção tributário, constata-se que, na situação social em Judá no oitavo século, prevalecia um conflito entre campo e cidade. As comunidades aldeãs pagavam tributo à cidade em forma de produtos e serviços. A excessiva arrecadação de tributo e as falhas no sistema de ajuda mútua forçaram os indivíduos e famílias a contrair dívidas, a hipotecar suas terras herdadas dos pais e eventualmente perdê-las. O profeta Miqueias é o porta-voz do protesto da classe campesina que resolve reagir aos desmandos praticados pela elite citadina. Para ele, Javé escuta a queixa dos que estão sendo oprimidos e intervém na história tomando o partido do oprimido.(AU)

No presente trabalho desenvolve-se um estudo acerca da evolução da sociedade. Os conceitos de tributo, meio ambiente e risco são observados sob a ótica da teoria dos sistemas autopoiéticos proposta por Niklas Luhmann. Busca-se demonstrar como ocorre a evolução dos sistemas sociais em uma sociedade funcionalmente diferenciada, e como cada subsistema social pode, dentro da sua identidade, contribuir para a preservação dos recursos naturais, buscando gerir os riscos ecológicos advindos de uma sociedade complexa e contingente. Com o estudo elaborado, abordou-se o Estado como organizador político - guiado juridicamente - da sociedade, que além de complexa e contingente, hoje apresenta feições de incerteza. A sociedade agora é de risco. Nesta feita, para organizar uma sociedade que é de risco ecológico, necessária se faz a aplicação de instrumentos de mudança social, como o tributo orientado ecologicamente, para transformar o Estado em um Estado de cunho ambiental. Para tal transformação do Estado, sugere-se a efetivação da tributação ecológica, como forma de proteção ambiental, através da interpretação sistêmica dos princípios de direito ambiental e tributário. Assim agindo, estar-se-ia efetivando o direito e o dever fundamental constitucionalmente assegurado de proteção ao meio ambiente ecologicamente equilibrado, através da função social do tributo. / Submitted by Marcelo Teixeira (mvteixeira@ucs.br) on 2014-05-20T17:07:35Z No. of bitstreams: 1 Dissertacao Patricia Noll.pdf: 642469 bytes, checksum: d5ed2c395d0302d9f6ccc21721619a2c (MD5) / Made available in DSpace on 2014-05-20T17:07:35Z (GMT). No. of bitstreams: 1 Dissertacao Patricia Noll.pdf: 642469 bytes, checksum: d5ed2c395d0302d9f6ccc21721619a2c (MD5) / In this work it develops a study of the society s evolution. The concepts of tribute, environment and risk are observed from the perspective of Niklas Luhmann s theory of autopoietic systems. It searches to demonstrate how is the evolution of social systems in a functionally differentiated society, and how each social subsystem may, within their identity, contribute to the preservation of natural resources, seeking to manage the ecological risks arising from a complex and quota society. With this study, it broached the State as a political organizer - guided legally - of society, which in addition to complex and quota, today introduced features of uncertainty. The society is now at risk. In this place, to organize a society that is of ecological risk, it is necessary to apply tools for social change, as the environmentally oriented tribute, to transform the State into a State of environmental stamp. For this transformation of the State, it suggests the implementation of ecological taxation, as a way of environmental protection, through systemic interpretation of the principles of environmental and tax laws. Acting like this, it would be implementing the constitutionally guaranteed right and fundamental duty to protect the ecologically balanced environment, through the social function of tribute.