Tributação ambiental: os tributos sob a ótica do direito ambiental e tributário e seus efeitos

Fabrício Rocha Campos; Cristiano de Barros Santos; André Santos Silva; Ana Cláudia Duarte Pinheiro; Rafaela Mattioli Somma

doi:10.5433/1980-511X.2008v3n2p229

Environmental taxation: taxes from the perspective of environmental and tax law and its effects

Authors

Fabrício Rocha Campos State University of Londrina (UEL)
Cristiano de Barros Santos State University of Londrina (UEL)
André Santos Silva State University of Londrina (UEL)
Ana Cláudia Duarte Pinheiro State University of Londrina (UEL)
Rafaela Mattioli Somma State University of Londrina (UEL)

DOI:

https://doi.org/10.5433/1980-511X.2008v3n2p229

Keywords:

Tributos ambientais, Princípios do direito tributário e ambiental, Agentes econômicos.

Abstract

Environmental taxes aimed at raising capital for further application in environmental protection programs and aim at the creation of a less offensive environmental behavior. The main existing environmental taxes are the known old property tax (tax on Territorial Land Property Urban) and ITR (Tax on Rural Property), and the new idea of so-called "green taxes". From the principles of polluter pays, precaution, prevention, non- confiscation of legality, ability to pay and non- punitive character of taxes, can explain the establishment, maintenance and purpose of such taxes.

Author Biographies

Fabrício Rocha Campos, State University of Londrina (UEL)

Student at the State University of Londrina

Cristiano de Barros Santos, State University of Londrina (UEL)

Student at the State University of Londrina

André Santos Silva, State University of Londrina (UEL)

Student at the State University of Londrina

Ana Cláudia Duarte Pinheiro, State University of Londrina (UEL)

Master of Negotiation Law from the State Univesity of Londrina.

Rafaela Mattioli Somma, State University of Londrina (UEL)

Specialist in International Tax Law from the University of Barcelona and Master in Law Negotiation from State University of Londrina.

Downloads

PDF (Português (Brasil))

Published

2008-12-15

How to Cite

Campos, F. R., Santos, C. de B., Silva, A. S., Pinheiro, A. C. D., & Somma, R. M. (2008). Environmental taxation: taxes from the perspective of environmental and tax law and its effects. Revista Do Direito Público, 3(2), 229–234. https://doi.org/10.5433/1980-511X.2008v3n2p229

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Issue

Vol. 3 No. 2 (2008)

Section

Artigos

License

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