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O conceito jurídico-económico de verdadeiro tributo ambiental
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A presente dissertação tem objetivo definir o conceito jurídico-econômico de verdadeiro tributo ambiental. A metodologia utilizada foi a bibliográfica, legislativa, jurisprudencial e levantamento de dados. O primeiro capítulo desenvolveu as premissas básicas, como o conceito de ambiente, bem ambiental, dano ambiental, dano ecológico, externalidades, proteção ambiental, crescimento econômico e desenvolvimento sustentável. No segundo capítulo desenvolveu-se os princípios da Tributação Ambiental no Estado Tributário Socioambiental, para isso foi preciso analisar o que é o Estado Socioambiental, o Estado Fiscal/Tributário, para, em seguida, poder descrever os princípios da Tributação Ambiental, os quais são os princípios da área do Direito Ambiental e do Direito Tributário em plena harmonia, os princípios analisados foram: prevenção, precaução, não discriminação do acesso equitativo aos recursos naturais, protetor recebedor, poluidor pagador, capacidade contributiva, vedação ao confisco, seletividade, neutralidade tributária e equivalência. O último capítulo adentrou-se na aplicação dos princípios para a conceituação do verdadeiro tributo ambiental. Inicialmente explanou-se as funções do tributo, a forma de uso para atingir os objetivos e o melhor método. Uma vez entendido as funções e as formas de uso, adentrou-se na conceituação do tributo ambiental. Foi demonstrado que existem diversos conceitos de tributo e conceitos de tributo ambiental, com características em comuns e diferentes. Foram apresentadas algumas críticas a respeito dos diversos conceitos de tributo ambiental para em seguida realizar a construção do conceito de verdadeiro tributo ambiental. Para conseguir materializar esse tributo, é preciso utilizar do orçamento público, na ótica da programação orçamental, para a constituição material. A conclusão da pesquisa é que o conceito jurídico-econômico de verdadeiro tributo ambiental é o tributo que melhora sustentavelmente o universo integrado com todas as suas variáveis, pois quando analisado no panorama micro, as diversas variáveis em constante mudança impossibilitam a identificação, o que somente é possível dentro do panorama macro.
This dissertation aims to define the legal-economic concept of a true environmental tax. The methodology used for bibliographic, legislative, jurisprudential and data collection. The first chapter developed as basic premises, such as the concept of environment, environmental good, environmental damage, ecological damage, externalities, environmental protection, economic growth, and sustainable development. In the second chapter, the Principles of Environmental Taxation in the Socio-Environmental Tax State, it was necessary to analyze what the Socio-Environmental State is, the Fiscal / Tax State, in order to be able to define the principles of Environmental Taxation, which are the principles of the area of Environmental Law and Tax Law in full harmony, the principles forwarded were: prevention, precaution, non-discrimination of equitable access to natural resources, recipient protection, polluter pays, contributory capacity, prohibition of confiscation, selectivity, tax neutrality and equivalence. The last chapter went into the application of the principles for the conceptualization of the true environmental tax. Initially, the functions of the tax were explained, the form of use to achieve the objectives and the best method. Once the functions and forms of use were understood, he went into the conceptualization of the environmental tax. It was identified that there are several concepts of tax and concepts of environmental tax, with common and different characteristics. Some criticisms were considered in relation to the different concepts of environmental taxation and then the construction of the concept of true environmental taxation was carried out. To be able to materialize this tax, it is necessary to use the public budget, from the perspective of programming, for a constitutional material. The conclusion of the research is that the legal-economic concept of the true environmental tax is the tax that sustainably improves the integrated universe with all its variables, because when analysed in the micro panorama, the various variables in constant change make it impossible to identify, that is only possible within the macro panorama.
This dissertation aims to define the legal-economic concept of a true environmental tax. The methodology used for bibliographic, legislative, jurisprudential and data collection. The first chapter developed as basic premises, such as the concept of environment, environmental good, environmental damage, ecological damage, externalities, environmental protection, economic growth, and sustainable development. In the second chapter, the Principles of Environmental Taxation in the Socio-Environmental Tax State, it was necessary to analyze what the Socio-Environmental State is, the Fiscal / Tax State, in order to be able to define the principles of Environmental Taxation, which are the principles of the area of Environmental Law and Tax Law in full harmony, the principles forwarded were: prevention, precaution, non-discrimination of equitable access to natural resources, recipient protection, polluter pays, contributory capacity, prohibition of confiscation, selectivity, tax neutrality and equivalence. The last chapter went into the application of the principles for the conceptualization of the true environmental tax. Initially, the functions of the tax were explained, the form of use to achieve the objectives and the best method. Once the functions and forms of use were understood, he went into the conceptualization of the environmental tax. It was identified that there are several concepts of tax and concepts of environmental tax, with common and different characteristics. Some criticisms were considered in relation to the different concepts of environmental taxation and then the construction of the concept of true environmental taxation was carried out. To be able to materialize this tax, it is necessary to use the public budget, from the perspective of programming, for a constitutional material. The conclusion of the research is that the legal-economic concept of the true environmental tax is the tax that sustainably improves the integrated universe with all its variables, because when analysed in the micro panorama, the various variables in constant change make it impossible to identify, that is only possible within the macro panorama.
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Direito fiscal Meio ambiente Estado socioambiental Imposto ambiental Teses de mestrado - 2021