Environment Tax Law
Mostrando 1-12 de 18 artigos, teses e dissertações.
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1. Concepto de tributo: una perspectiva comparada Brasil-Espanã
This work analyses the concept of tribute as well as the respective conforming elements, from the perspective of both the brazilian and spanish legal systems, also going through the constitutional principles which must guide its implementation, specially the ability to pay principle, not observed by legislation in a number of situations, neither closely impo
Rev. direito GV. Publicado em: 2013-12
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2. A contabilização dos incentivos fiscais decorrentes de inovação tecnológica por companhias abertas no Brasil
In Brazil, the financial statements had been influenced by standards published by various government agencies (Central Bank, IBRACON, CFC, CVM, IRS, SUSEP among others) and from the publication of Law 11,638 of 2007, milestone for the process of convergence into the international financial reporting standards, that starts a homogeneous system of data present
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 09/11/2011
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3. A referibilidade da atividade estatal ao contribuinte como requisito constitucional nos tributos ambientais
A referibilidade constitui uma relação de pertinência entre a atividade estatal realizada pelo Poder Público em contraprestação ao contribuinte pela submissão desse ao pagamento do tributo. O texto aborda a questão da presença da referibilidade nas diversas espécies tributárias, analisando-a a partir do Sistema Tributário Nacional brasileiro, de
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 01/04/2011
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4. Ecotributação : impostos ambientais no direito brasileiros e no direito português
The present work has as its theme "Ecotaxation: Environmental Taxes in Brazilian law and Portuguese law." The overall goal is to demonstrate the relevance and feasibility of using environmental tax on environmental protection for sustainable development, based on the constitutional principles Brazilian and constitutional principles of Portuguese law. The met
Publicado em: 2009
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5. Instrumentos de polÃtica tributÃria municipal com vistas à proteÃÃo ambiental
The present work, intent to the new trends of use of tributes in the line of the extrafiscal organization, supplies to theoretical base the use of politics taxes in the municipal scope for the achievement of public politics in the ambient area. In Brazil, the experience most excellent in the field of the ambient taxation is, without a doubt, ecological call
Publicado em: 2009
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6. Gestão financeira de fundos de pensão / Financial management of pension funds
The Brazilian Pension System is composed of three regimens: the General Social Security System (RGPS), the Proper Security System of the Civil Servant (RPPS) and the Supplementary Security System (RPC), operated by open and closed security entities (EFPC and EAPC). The focus of this study is the Financial Management of Closed Entities of Supplementary Securi
Publicado em: 2009
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7. Direito tributário participativo: transação e arbitragem administrativas da obrigação tributária
This work outlines some expeditious and effective solutions to settle tax disputes outside of the judiciary system, but always in accordance with the dictates of the existing legal framework. In our work, we have taken into account not only the current difficulties faced by the Judiciary Branch and its massive backlog of services, but also the possibility of
Publicado em: 2008
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8. O direito tributário como instrumento para a preservação do meio ambiente
O objetivo deste trabalho é analisar os tributos não como simples fonte de arrecadação, mas como verdadeiro instrumento do Estado para a obtenção de uma política de proteção ambiental. Os tributos têm finalidade fiscal, são arrecadados para abastecer os cofres públicos, a fim de que o Estado possa exercer suas finalidades em prol do interesse pú
Publicado em: 2008
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9. O regime constitucional da contribuição de intervenção do domínio econômico aplicável ao setor de combustíveis
The performance of the State in the economic area is only legitimized when to be given in virtue of the protection of the principles established constitutionally. Thus, the economic intervention of the State prioritizes the formation of a joust economic order and in this context, it fulfills to us to define, to the long one of this work, the contours of the
Publicado em: 2008
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10. Direito, tributo e meio ambiente: a autopoiese da sociedade diante do risco ecológico
In this work it develops a study of the societys evolution. The concepts of tribute, environment and risk are observed from the perspective of Niklas Luhmanns theory of autopoietic systems. It searches to demonstrate how is the evolution of social systems in a functionally differentiated society, and how each social subsystem may, within their identity, cont
Publicado em: 2008
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11. Desenvolvimento sustentável e tributação: o papel do tributo ambiental no Brasil
The main purpose of this mastersthesis is to investigate the role of the sustainable development principle in Brazilian Environmental Tax Law. Sustainable development is not merely a slogan, as many people think. In fact, its main outlines are contained both in International Law (Declaration of the United Nations Conference on Environment and Development ECO
Publicado em: 2007
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12. Insertion of the electric energy output criterion, in small hydroelectric power stations, in the distribution of the ecological Tax on Merchandise Circulation and Service, in the State of Minas Gerais / Inserção do critério de produção de energia elétrica, em pequenas centrais hidrelétricas, na distribuição do ICMS ecológico, no Estado de Minas Gerais
The need to create new legal rules that encourage and finances environmental improvements gave origin to the Ecological ICMS (State Tax on Merchandise Circulation and Service - STMCS) and the Ecological Royalties, and others. The Ecological ICMS was created in Brazil, initially in the State of Paraná in 1991, being adopted by Minas Gerais in 1995, by means
Publicado em: 2007