Banca de QUALIFICAÇÃO: BÁRBARA PEIXOTO NASCIMENTO FERREIRA DE SOUZA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : BÁRBARA PEIXOTO NASCIMENTO FERREIRA DE SOUZA
DATE: 27/10/2020
TIME: 10:00
LOCAL: UFRN - PROGRAMA DE PÓS-GRADUAÇÃO EM DIREITO / Videoconferência
TITLE:

TAXATION AS AN INSTRUMENT FOR ENVIRONMENTAL PROTECTION AND PROMOTION OF SUSTAINABLE DEVELOPMENT FROM THE PERSPECTIVE OF THE BRAZILIAN LEGAL ORDER

KEY WORDS:

Environment. Sustainability. Environmentally oriented taxation. 

PAGES: 105
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

In the last few decades, it is possible to see that the international community has shown greater concern for the preservation of the environment and has sought to implement practices that are notably sustainable. Thus, significant advances have been achieved, even if at a slow pace, since 1972, with the United Nations Conference on the Human Environment in Stockholm. Another landmark of great importance was the United Nations Conference on Environment and Development, in 1992, in Rio de Janeiro. The insertion of the right to the environment as one of the fundamental rights of the human person is an extremely important milestone in the construction of a democratic, participatory and socially solidary society, its direct influence on the degree of development of nations being undeniable. In this context, understanding the environment as a set of conditions for human existence, the Federal Constitution of 1988 took care to devote a chapter to its protection, with the praiseworthy intention of defending and preserving it for present and future generations. In addition, one of the 17 Sustainable Development Goals that must be implemented by all nations by 2030 is to achieve sustainable management and efficient use of natural resources. Nevertheless, damage and environmental disasters have occurred frequently, with increasingly extensive and permanent effects, which can be perpetuated for generations to come. With a view to environmental protection, the promotion of sustainable development and, therefore, the awareness of society, it appears that some countries have used taxation as a way of preventing and mitigating damage to the environment. The recognition of environmental concerns in the tax field demonstrates an advance in the understanding of the tax in its social character, since they can be used to achieve the common good, as instruments for the implementation of public policies, serving as guidance to the behavior of taxpayers and awareness on the other hand, generating the resources due. Thus, the present work is prepared to analyze the real aspects and contours of environmentally oriented taxation in the achievement of its primary purpose, namely, the effectiveness of environmental protection and sustainable development in the Brazilian scenario, which is, therefore, its general objective. We opted for the deductive method, carrying out a qualitative approach and theoretical research, reviewing the legal literature and legal bases on the subject, in order to achieve the desired results. In the methodology, bibliographic and documentary research was used, with emphasis on the existing doctrine and other publications related to the subject, such as related legislation, online research, among others. In the end, based on the synthesis of the main ideas established in the course of the work, it is concluded that it is possible to use tax figures as environmentally oriented instruments, with a view to the effective promotion of environmental preservation and social well-being, requiring a policy attentive and sensitive to the particularities of the national scenario, as demonstrated. 

BANKING MEMBERS:
Interno - 1254860 - FABRICIO GERMANO ALVES
Presidente - 1149575 - IVAN LIRA DE CARVALHO
Interna - 1753603 - PATRICIA BORBA VILAR GUIMARAES