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Principios fundamentales de la tributación ambiental

Document Citações 6 Citado por Related
Vincent
AutorItamar da Silva Santos Filho - Paulo Rangel Araújo Ferreira
CargoDoutor em Direito pela Universidad de Salamanca (Espanha). Mestre em Direito pela Universidade Candido Mendes (RJ). Professor da Universidade Estadual do Piauí (UFPI) Email: itamarssfilho@yahoo.com.br - Mestrando em Ética e Epistemologia pela Universidade Estadual do Piauí (UFPI). Graduação em Direito pela Universidade Estadual do Piauí (UFPI)....
Páginas125-151
125
Veredas do Direito, Belo Horizonte, v.14 n.29 p.125-151 Mai./Ago. de 2017
Itamar da Silva Santos Filho
Doutor em Direito pela Universidad de Salamanca (Espanha).
Mestre em Direito pela Universidade Candido Mendes (RJ).
Professor da Universidade Estadual do Piauí (UFPI)

Paulo Rangel Araújo Ferreira
Mestrando em Ética e Epistemologia pela Universidade Estadual do Piauí (UFPI).
Graduação em Direito pela Universidade Estadual do Piauí (UFPI).

http://dx.doi.org/10.18623/rvd.v14i29.1011
PRINCIPIOS FUNDAMENTALES DE LA
TRIBUTACIÓN AMBIENTAL
RESUMEN
          
  
       
         
     
         
          
    
         
       
 
     
  
         

    

medio.
Palabras-clave  

PRINCIPIOS FUNDAMENTALES DE LA TRIBUTACIÓN AMBIENTAL
126 Veredas do Direito, Belo Horizonte, v.14 n.29 p.125-151 Mai./Ago. de 2017
FUNDAMENTAL PRINCIPLES OF
ENVIRONMENTAL TAXATION
ABSTRACT
The paper deals with the study of the main legal principles that base
environmental taxation, emphasizing the important technical and legal
        
well as legal strategies to overcome them with the intention of establishing
taxable means able to achieve its objectives, which are to produce
positive effects for the environment, in addition to raising revenue for
the Public Treasury. Of course, the current concern for environmental
     
can not remain insensitive. In addition, the legal feasibility of such taxes
and their effectiveness in preserving the environment were studied. Such
impositions are presented as a means to internalize negative externalities.
Through bibliographic research, it is demonstrated that the complexity of
         
how a solution to the underlined problem can be reached. It is concluded
that the duty to contribute, whose foundation is the principle of solidarity,
is presented as an appropriate instrument for the preservation of the
environment.
Keywords  
Pay principle.

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