Fundamental principles of environmental taxation
Autor | Itamar da Silva Santos Filho - Paulo Rangel Araújo Ferreira |
Cargo | PhD in Law from the University of Salamanca (Spain). Master in Law from Candido Mendes University (RJ). Professor at the State University of Piauí (UFPI) Email: itamarssfilho@yahoo.com.br - Master's degree in Ethics and Epistemology from the State University of Piauí (UFPI). Graduated in Law from the State University of Piauí (UFPI). Email:... |
Páginas | 125-151 |
125
Veredas do Direito, Belo Horizonte, v.14 n.29 p.125-151 Mai./Ago. de 2017
Itamar da Silva Santos Filho
PhD in Law from the University of Salamanca (Spain).
Master in Law from Candido Mendes University (RJ).
Professor at the State University of Piauí (UFPI)
Paulo Rangel Araújo Ferreira
Master’s degree in Ethics and Epistemology from the State University of Piauí (UFPI).
Graduated in Law from the State University of Piauí (UFPI).
http://dx.doi.org/10.18623/rvd.v14i29.1011
FUNDAMENTAL PRINCIPLES OF
ENVIRONMENTAL TAXATION
ABSTRACT
environmental taxation, emphasizing the important technical and legal
As well as legal strategies to overcome them with the intention of
produce positive effects on the environment, in addition to raising revenue
and their effectiveness in preserving the environment were studied. Such
impositions are presented as a means to internalize negative externalities.
is presented as an appropriate instrument for the preservation of the
environment.
Keywords
FUNDAMENTAL PRINCIPLES OF ENVIRONMENTAL TAXATION
126 Veredas do Direito, Belo Horizonte, v.14 n.29 p.125-151 Mai./Ago. de 2017
PRINCIPIOS FUNDAMENTALES DE
LA TRIBUTACIÓN AMBIENTAL
RESUMEN: El trabajo aborda el estudio de los principales principios
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