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Previous issue date: 2015-03-03 / This thesis reflects on the use of tax incentives as a tool to enable the effective implementation of the fundamental right to a healthy environment. It starts with a chronological history of how the right to a healthy environment became a fundamental right. The concept of sustainability, its current dimensions and the understanding of how it can be more effective are also studied. It is highlighted that, in order to achieve the necessary environmental protection to guarantee the human species for a long period of time, a change in behavior is immediately mandatory. Man must see himself as part of nature again. Brazilian s current public policies to protect the environment are also presented, with special attention given to the National Environmental Policy, its principles, objectives and instruments. This study also discusses the vast sanctioning legislation for actions against the environment and the few and sparse legislation which grants incentives to environmental adequate actions. The evaluation of the advantages and disadvantages of these two legislative practices (sanction X reward) was also presented. In order to reflect on the possibility of the effective implementation of the granting of tax incentives for the protection of the environment, the so called rewarding law in opposition to the sanctioning law was analyzed. The types of tax incentives that can help in the protection of the environment were identified after a thoroughly analysis of the objectives of the stimulating function of taxes. Finally, the responsibility of the public agent and the respect for the state budget are pointed as limiting factors in the granting of tax incentives. It was concluded that tax incentives are adequate means to achieve the necessary environmental protection; however, they must be applied in accordance with national standards and together with adequate sanctioning. / A presente disserta??o apresenta uma reflex?o sobre a utiliza??o dos incentivos fiscais, como instrumento de efetiva??o do direito fundamental ao meio ambiente saud?vel. Traz o relato de como se elevou o direito ao ambiente h?gido ao patamar de direito fundamental. Estuda-se, de forma ampla, a sustentabilidade, suas atuais dimens?es e a forma com a qual se entende que ela possa ser mais efetiva. Destaca-se que, para se alcan?ar a prote??o ambiental necess?ria ? garantia da esp?cie humana, por um longo per?odo, deve-se alterar de imediato a conduta. O homem deve voltar a ver-se inserido na natureza. Em prosseguimento, apresentam-se as pol?ticas p?blicas existentes hoje no Brasil com o objetivo de proteger o ambiente, com destaque para a Pol?tica Nacional do Meio Ambiente, seus princ?pios, objetivos e instrumentos. Num segundo momento deste estudo, apresenta-se e compara-se a farta legisla??o sancionat?ria ?s condutas lesivas ao meio e a pouca e esparsa legisla??o que prev? incentivos ?s a??es ambientalmente adequadas. Segue-se, ent?o, para a possibilidade de efetiva??o da concess?o de incentivos fiscais na prote??o do ambiente. Desta forma, analisa-se a chamada norma premial, em contraposi??o ? norma sancionat?ria. Percorre-se o necess?rio caminho da finalidade extrafiscal dos tributos, para se atingir as esp?cies de incentivos fiscais pass?veis de auxiliarem na prote??o do meio ambiente. Por fim, imp?e-se, como limite ? concess?o de incentivos fiscais, a responsabilidade do agente p?blico e o respeito ao or?amento estatal. Conclui-se que os incentivos fiscais s?o um meio adequado para se alcan?ar o indispens?vel aux?lio ? prote??o do ambiente; todavia, devem ser aplicados de maneira a respeitar padr?es nacionais e em conjunto com san??es adequadas.
| Identifer | oai:union.ndltd.org:IBICT/oai:tede2.pucrs.br:tede/4281 |
| Date | 03 March 2015 |
| Creators | Goron, Henrique Sampaio |
| Contributors | Freitas, Juarez |
| Publisher | Pontif?cia Universidade Cat?lica do Rio Grande do Sul, Programa de P?s-Gradua??o em Direito, PUCRS, BR, Faculdade de Direito |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações da PUC_RS, instname:Pontifícia Universidade Católica do Rio Grande do Sul, instacron:PUC_RS |
| Rights | info:eu-repo/semantics/openAccess |
| Relation | -1046629855937119302, 500, 600, 2194221341323903125 |
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