Tributação ambiental: o tributo extrafiscal como forma de proteção do meio ambiente

Stefania Eugenia Barichello; Luiz Ernani Bonesso de Araújo

doi:10.5433/2178-8189.2007v11n0p113

Environmental taxation: protecting environment through extrafiscal taxing

Authors

Stefania Eugenia Barichello Universidade Federal de Santa Maria
Luiz Ernani Bonesso de Araújo Universidade Federal de Santa Maria

DOI:

https://doi.org/10.5433/2178-8189.2007v11n0p113

Keywords:

Environmental taxing, extrafiscal taxing, environmental protection.

Abstract

The role of State in preserving the environment has revealed to be essential, seen that by interfering in economic activities it can establish the minimal regulation to be observed by society. Among the economic instruments employed by the modern State to protect environment it is the establishment of taxing, which constitutes source of profit from public means used in the financial activity and that can be employed either in its fiscal and extrafiscal aspect. Thus, the study contemplates a reflection upon Environmental taxation, delimitating in the ways of a form to protecting environment.

Downloads

Download data is not yet available.

Author Biographies

Stefania Eugenia Barichello, Universidade Federal de Santa Maria

Mestranda em Integração Latino-Americana pela Universidade Federal de Santa Maria. Possui especialização em Direito Empresarial pela Universidade Federal do Rio Grande do Sul e aperfeiçoamento em Análisis Económico del Derecho pela Universidad Nacional de Buenos Aires, Argentina.

Luiz Ernani Bonesso de Araújo, Universidade Federal de Santa Maria

Doutor em Direito pela Universidade Federal de Santa Catarina. Professor da Universidade Federal de Santa Maria, da Universidade de Santa Cruz do Sul e do Centro Universitário Franciscano e Vice-coordenador do Mestrado em Integração Latino-americana da Universidade Federal de Santa Maria.

Downloads

PDF (Português (Brasil))

Published

2007-12-15

How to Cite

Barichello, S. E., & Araújo, L. E. B. de. (2007). Environmental taxation: protecting environment through extrafiscal taxing. Scientia Iuris, 11, 113–131. https://doi.org/10.5433/2178-8189.2007v11n0p113

Download Citation

Issue

Vol. 11 (2007)

Section

Artigos

License

This work is licensed under a Creative Commons Attribution 4.0 International License.

The journal reserves the right to modify, in the original text of the submitted article, normative, spelling and grammatical mistakes in order to maintain the cultured standard of language and the credibility of the journal. The journal will respect the authors' writing style. Changes, corrections or suggestions of conceptual order will be sent to the authors, when necessary. In such cases, the articles will be re-examined. The final exams will not be sent to the authors. The published works become the property of the journal, in other words, its total or partial reprinting is subject to the express authorization of the journal. In all subsequent citations, the original source of publication shall be cited and in the case of Photographic Speeches, shall be approved by the original author. The opinions expressed by the authors of the journal's articles are of their sole responsibility.