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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
| Identifer | oai:union.ndltd.org:IBICT/oai:repositorio.ufrn.br:123456789/19502 |
| Date | 07 October 2014 |
| Creators | Paula, Leonardo Nascimento de |
| Contributors | 41060997304, http://lattes.cnpq.br/8429436981406857, Mendon?a, Maria Lirida Calou de Ara?jo e, 08083096415, http://lattes.cnpq.br/8379193041530131, Guimar?es, Patr?cia Borba Vilar, 54951631415, http://lattes.cnpq.br/3134219236556237, Braga J?nior, Sergio Alexandre de Moraes |
| Publisher | Universidade Federal do Rio Grande do Norte, PROGRAMA DE P?S-GRADUA??O EM DIREITO, UFRN, Brasil |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Source | reponame:Repositório Institucional da UFRN, instname:Universidade Federal do Rio Grande do Norte, instacron:UFRN |
| Rights | info:eu-repo/semantics/openAccess |
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