A carregar...
Publicação
Tributos ambientais na federação brasileira : uma proposta de otimização
| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 6.55 MB | Adobe PDF |
Autores
Orientador(es)
Resumo(s)
Esta tese parte da premissa de uma situação de emergência climática cientificamente comprovada e que desafia a atuação estatal, especialmente no contexto brasileiro. Inicialmente foi analisado o arcabouço histórico e téorico da evolução da compreensão do termo Natureza, da antiguidade aos dias atuais, visando contextualizá-lo diante da nova realidade planetária. Avançou-se para compreender a relação dos seres humanos com a Natureza, desde tempos imemoriais, em três vertentes: iniciando-se pelo ponto de vista do desenvolvimento da sociedade, depois pela perspectiva do desenvolvimento de uma preocupação social quanto aos recursos naturais que transbordou para a evolução de um sistema internacional de proteção ambiental, impactando a evolução normativa em muitos países. Foi realizada a análise histórica-dogmática-normativa de grande parte dos tratados ambientais, da ideia de direitos humanos do ambiente e a importância do reconhecimento desse direito, em uma sociedade de risco, para fomatação jurídica do Estado Ambiental. Em seguida foi analisada a estrutura normativa que permite compreender o Estado Brasileiro como um Estado Ambiental. Com os instrumentos necessários, tem o Estado Ambiental o dever de proteger e defender o meio ambiente, motivo pelo qual se buscou a compreensão da relação do Estado e da sociedade com a Natureza na perspectiva econômica, demarcando limites e possibilidades da atuação do Estado Ambiental. Dentre os instrumentos à disposição do Estado Ambiental, centrou-se o foco no desenvolvimento do tributo pigouviano como instrumento para internalizar os custos sociais marginais decorrentes das externalidades negativas de atividades econômicas, sua transformação no âmbito das reformas fiscais verdes e como essas podem ser aceitas pelo público, fixando-se, na sequência, um conceito de tributo ambiental que possa ser operacionalizado em diversos contextos. Foram analisadas as principais questões envolvendo as mais difundidas espécies de tributos ambientais e exploradas suas possibilidades práticas. Como os tributos ambientais impactam nos preços, fornecendo sinais aos consumidores e produtores, procedeu-se a uma verificação dos principais efeitos econômicos dos tributos ambientais. Com essas informações, foram realizadas considerações sobre a melhor forma de o Estado Ambiental brasileiro proteger o meio ambiente por meio de tributos ambientais, com foco nos objetivos ambientais e na reciclagem de receitas. Ao final, foi realizada uma análise da tributação ambiental na perspectiva da complexidade do Estado Federal brasileiro e do contexto social e ambiental, enfocando principalmente a necessária compatibilização entre as competências ambientais e tributárias, assim como analisando a realidade fiscal brasileira diante dos pressupostos estabelecidos anteriormente para concluir pela necessidade de um Federalismo Fiscal Verde que possa potencializar os efeitos dos tributos previstos pela Constituição, com eficiência e sem regressividade.
This thesis is part of the scientifically proven climate emergency situation that challenges state action, especially in the Brazilian context. Initially, the historical and theoretical framework of the evolution of the understanding of the term Nature, antiquity to the present day, was analyzed, contextualizing it in light of the new planetary reality. Progress has been made to understand the relationship between human beings and Nature, since time immemorial, in three aspects: starting from the point of view of the development of society, then from the perspective of the development of a social concern regarding natural resources that overflowed into the evolution of an international environmental protection system, impacting regulatory developments in many countries. A historical dogmatic-normative analysis was carried out of a large part of the environmental treaties, the idea of human rights for the environment and the importance of recognizing this right, in a risk society, for the legal formation of the Environmental State. Next, the normative structure that allows understanding the Brazilian State as an Environmental State was proven. As the necessary instruments, the Environmental State has the duty to protect and defend the environment, which is why we sought to understand the relationship between the State and society with Nature from an economic perspective, demarcating limits and possibilities for the Environmental State to act. Among the Environmental State's provision instruments, the focus was on the development of the Pigovian tax as an instrument to internalize the marginal social costs arising from the negative externalities of economic activities, its transformation within the scope of green fiscal reforms and how these can be accepted by the public, subsequently establishing a concept of environmental tax that can be operationalized in different contexts. The main issues related to the most diverse types of environmental taxes were highlighted and their practical possibilities were explored. As environmental taxes impact prices, we provide signals to consumers and producers and verify the main economic effects of environmental taxes. With this information, considerations were made about the best way for the Brazilian Environmental State to protect the environment through environmental taxes, focusing on environmental objectives and revenue recycling. In the end, an analysis of environmental taxation was carried out from the perspective of the complexity of the Brazilian Federal State and the social and environmental context, focusing mainly on the need for compatibility between environmental and tax competencies, as well as analyzing the Brazilian fiscal reality in light of the proposals previously proposed. to conclude by the need for a Green Fiscal Federalism that can enhance the effects of taxes provided for by the Constitution, efficiently and without regressivity.
This thesis is part of the scientifically proven climate emergency situation that challenges state action, especially in the Brazilian context. Initially, the historical and theoretical framework of the evolution of the understanding of the term Nature, antiquity to the present day, was analyzed, contextualizing it in light of the new planetary reality. Progress has been made to understand the relationship between human beings and Nature, since time immemorial, in three aspects: starting from the point of view of the development of society, then from the perspective of the development of a social concern regarding natural resources that overflowed into the evolution of an international environmental protection system, impacting regulatory developments in many countries. A historical dogmatic-normative analysis was carried out of a large part of the environmental treaties, the idea of human rights for the environment and the importance of recognizing this right, in a risk society, for the legal formation of the Environmental State. Next, the normative structure that allows understanding the Brazilian State as an Environmental State was proven. As the necessary instruments, the Environmental State has the duty to protect and defend the environment, which is why we sought to understand the relationship between the State and society with Nature from an economic perspective, demarcating limits and possibilities for the Environmental State to act. Among the Environmental State's provision instruments, the focus was on the development of the Pigovian tax as an instrument to internalize the marginal social costs arising from the negative externalities of economic activities, its transformation within the scope of green fiscal reforms and how these can be accepted by the public, subsequently establishing a concept of environmental tax that can be operationalized in different contexts. The main issues related to the most diverse types of environmental taxes were highlighted and their practical possibilities were explored. As environmental taxes impact prices, we provide signals to consumers and producers and verify the main economic effects of environmental taxes. With this information, considerations were made about the best way for the Brazilian Environmental State to protect the environment through environmental taxes, focusing on environmental objectives and revenue recycling. In the end, an analysis of environmental taxation was carried out from the perspective of the complexity of the Brazilian Federal State and the social and environmental context, focusing mainly on the need for compatibility between environmental and tax competencies, as well as analyzing the Brazilian fiscal reality in light of the proposals previously proposed. to conclude by the need for a Green Fiscal Federalism that can enhance the effects of taxes provided for by the Constitution, efficiently and without regressivity.