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Master's Dissertation
DOI
10.11606/D.2.2014.tde-11022015-143539
Document
Author
Full name
Joana Franklin de Araujo
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2014
Supervisor
Committee
Torres, Heleno Taveira (President)
Andrade, José Maria Arruda de
Grau Neto, Werner
Title in Portuguese
Tributação sustentável: a experiência estrangeira e a política fiscal brasileira
Keywords in Portuguese
Desenvolvimento sustentável
Economia ambiental
Meio ambiente
Política ambiental
Sustentabilidade
Tributação
Abstract in Portuguese
O presente trabalho pretende examinar a utilização de tributos como forma de intervenção do Estado na busca da efetivação do disposto no artigo 170, inciso VI, da Constituição Federal, com especial enfoque na orientação que as experiências estrangeiras consubstanciadas nos relatórios produzidos pela Organização para a Cooperação e Desenvolvimento Econômico OCDE podem conferir à política fiscal brasileira e nos princípios inerentes a uma tributação sustentável. O estudo se inicia com uma análise do conceito de meio ambiente, de sua tutela jurídica e da política ambiental e seus instrumentos, passando, posteriormente, à questão do desenvolvimento e da intervenção do Estado no domínio econômico, com o objetivo de moldar as premissas para a utilização dos tributos como instrumento na busca da sustentabilidade. São analisados os princípios que norteiam a tributação relacionada ao meio ambiente e a experiência estrangeira consubstanciada nos relatórios produzidos pela OCDE com o objetivo de, ao final, verificar como a política fiscal brasileira poderia ser orientada para a sustentabilidade. Propõe-se, então, que os tributos previstos na Constituição Federal sejam orientados à sustentabilidade. Para tal, estudaremos, em especial, as CIDEs, o IPI, o ICMS, o IPVA e o IPTU, por entendermos que são os tributos com maior potencial para tratar da questão ambiental. Ao final, serão traçadas as perspectivas de uma tributação sustentável no Brasil.
Title in English
Sustainable taxation: the foreign experience and the Brazilian fiscal policy
Keywords in English
Environmental taxation
Sustainability
Sustainable development
Sustainable taxation
Tax law
Taxation and environment
Abstract in English
This paper seeks to examine the use of taxes as a form of state intervention in the pursuit of the fulfillment of the provisions of Article 170, section VI, of the Brazilian Constitution. The study analyses the foreign experience embodied in the reports produced by the Organization for Economic Cooperation and Economic Development - OECD and verifies how such experiences may influence the Brazilian fiscal policy. The principles inherent to a sustainable taxation are also examined under this paper. Initially, an analysis of the concept of environment, its legal protection and policy instruments is carried out. The matter of development and state intervention in the economy is later studied, with the aim of shaping the premises for the use of taxes as an instrument in the pursuit of sustainability. The principles that govern the taxation related to the environment and the foreign experience embodied in the reports produced by the OECD are at last assessed, and finally the paper analyses how the Brazilian fiscal policy could be geared towards sustainability. The study proposes that the taxes provided for in the Federal Constitution are oriented to sustainability. To this end, we analyze, in particular the CIDEs, the IPI, the ICMS, the IPVA and the IPTU, since we believe that such taxes have the greatest potential to address environmental issues in Brazil. At last, the paper goes through the prospects for a sustainable taxation in Brazil.
 
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Release Date
2019-02-10
Publishing Date
2015-02-12
 
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