Direito tributário ambiental: benefícios fiscais às empresas para proteção do direito fundamental ao meio ambiente

Samia Moda Cirino; Marlene kempfer Bassoli

doi:10.5433/2178-8189.2008v12n0p177

Environmental tributary law: fiscal benefits to companies for protection of the fundamental right to environment

Authors

Samia Moda Cirino Universidade Estadual de Londrina
Marlene kempfer Bassoli Universidade Estadual de Londrina

DOI:

https://doi.org/10.5433/2178-8189.2008v12n0p177

Keywords:

Fiscal incentive, tributes economic instruments, social responsibility

Abstract

This work demonstrates that, for the materialization of the fundamental right to environment, it is necessary that the State intervenes in the Economic Order so as to implement environmental policies that redirect both private initiative and consumers to desirable practices. For such an aim, the efficiency of economic instruments is emphasized by means of the Environmental Tributary Law. Through tributes or concession of fiscal benefits it is possible to induce appropriate practices. This research confirms that the environmental tributary policies in Brazil should take the form of fiscal benefits, instruments considered more appropriate to discourage pollution and foment responsible environmental practices.

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Author Biographies

Samia Moda Cirino, Universidade Estadual de Londrina

Mestre em Direito Negocial, na área de concentração em Direito Empresarial.

Marlene kempfer Bassoli, Universidade Estadual de Londrina

Demonstra que para a concretização do direito fundamental ao meio ambiente é necessário que o Estado intervenha na Ordem Econômica a fim de implementar políticas ambientais que redirecionem a racionalidade da iniciativa privada e consumidores a práticas ambientalmente desejáveis. Para tal finalidade, enfatiza-se a eficiência dos instrumentos econômicos por intermédio dos institutos do Direito Tributário Ambiental. Por meio da instituição de tributos ou pela concessão de benefícios fiscais é possível a indução a práticas ambientalmente adequadas. Constata que a política tributária ambiental no Brasil deve ocorrer por intermédio de benefícios fiscais, instrumentos mais apropriados para desestimular a poluição e fomentar práticas ambientais responsáveis.

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Published

2008-12-15

How to Cite

Cirino, S. M., & Bassoli, M. kempfer. (2008). Environmental tributary law: fiscal benefits to companies for protection of the fundamental right to environment. Scientia Iuris, 12, 177–198. https://doi.org/10.5433/2178-8189.2008v12n0p177

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Issue

Vol. 12 (2008)

Section

Artigos

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