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Previous issue date: 2017-01-10 / In the current severe global environmental crisis, caused mainly by the human activity, as a result of predatory, unbridled and irrational economic growth, the principle of sustainability determines a new order of dynamic rebalancing, interconnecting, for example, the spheres of taxation and sustainable development. It is a question of systematic reinterpretation of the constitutional norms, since the existence of an ecologically balanced right to the environment (essential to healthy quality of life - Article 225, CF) requires differentiated treatment according to the environmental impact of products and services and their processes of elaboration and delivery (Article 170, VI, CF). It is, therefore, necessary to revise the tax categories so that they align with the controls in question. The Extra-fiscal taxation certainly constitutes one of the mechanisms capable of carrying out a regulatory task of modulating the conduct of economic agents, based on environmental prevention duties, so as to avoid, in a diligent, efficient and effective manner, the causal link of predictable damages. In this context, the Tax on Industrialized Products (Article 153, I and ?3?, CF), especially for its explicit constitutional obligation to be selective in function of the essentiality of the product, as well as for its strong extra-fiscal character, is crucial because it affects all stages directly affecting the environment, from the elaboration process to the actual use of the industrialized product (consumption), as well as its disposal. For these reasons, the re-reading of IPI proposed here, in the light of constitutional system, is in the sense that the selectivity, due to the essentiality, deserves to be rethought and understood from the point of view of the defense of sustainability and the ecologically balanced environment. The IPI taxation, from this perspective, can occur in various ways, examined in this dissertation, all those conducive to sustainable behavior. / Na grave crise ambiental mundial em curso, causada principalmente pela atua??o humana, em decorr?ncia do crescimento econ?mico predat?rio, desenfreado e irracional, o princ?pio da sustentabilidade determina nova ordem de reequil?brio din?mico, interligando, por exemplo, as esferas da tributa??o e do desenvolvimento sustent?vel. Trata-se de cogente reinterpreta??o sistem?tica das normas constitucionais, pois a exist?ncia do direito ao meio ambiente ecologicamente equilibrado (essencial ? sadia qualidade de vida - artigo 225, CF) exige o tratamento diferenciado conforme o impacto ambiental dos produtos e servi?os e de seus processos de elabora??o e presta??o (artigo 170, VI, CF). Cumpre, assim, revisar categorias tribut?rias, para que se alinhem aos comandos em apre?o. A tributa??o extrafiscal, certamente, configura um dos mecanismos aptos a desempenhar uma tarefa regulat?ria de modula??o das condutas dos agentes econ?micos, com base nos deveres de preven??o ambiental, de molde a evitar, de forma diligente, eficiente e eficaz, o nexo causal de danos previs?veis. Nesse contexto, o Imposto sobre Produtos Industrializados (art. 153, I e ?3?, CF), especialmente por sua obrigatoriedade constitucional expl?cita de ser seletivo, em fun??o da essencialidade do produto, bem como por seu forte car?ter extrafiscal, possui crucial import?ncia, pois incide em todas as etapas que atingem diretamente o meio ambiente, desde o processo de elabora??o, at? o momento da utiliza??o efetiva do produto industrializado (o consumo), assim como no seu descarte. Por tais raz?es, a releitura do IPI aqui proposta, ? vista da sistem?tica constitucional, ? no sentido de que a seletividade, em fun??o da essencialidade, merece ser repensada e compreendida sob a ?tica da defesa da sustentabilidade e do meio ambiente ecologicamente equilibrado. A tributa??o do IPI, nessa perspectiva, pode ocorrer de v?rias formas, examinadas na presente disserta??o, todas essas indutoras de condutas sustent?veis.
Identifer | oai:union.ndltd.org:IBICT/oai:tede2.pucrs.br:tede/7259 |
Date | 10 January 2017 |
Creators | Marchi, Cristiane de |
Contributors | Freitas, Juarez, Silveira, Paulo Ant?nio Caliendo Velloso da |
Publisher | Pontif?cia Universidade Cat?lica do Rio Grande do Sul, Programa de P?s-Gradua??o em Direito, PUCRS, Brasil, Escola 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, 600, 600, 600, 4512033976268881925, -7277407233034425144 |
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