Desafios jurídicos dos fundos ambientais no Brasil: análise do fundo especial do meio ambiente e desenvolvimento sustentável
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Tipo
TCC
Data de publicação
2018-11-28
Periódico
Citações (Scopus)
Autores
Lima, Carolina Anzelozi de
Orientador
Mourão, Carolina Theodoro Mota
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Resumo
Este trabalho apresenta as definições de fundos públicos existentes na doutrina de direito financeiro, bem como apresenta o conceito de fundos ambientais e as inúmeras classificações possíveis sobre eles. É realizado um estudo de caso do Fundo Especial do Meio Ambiente e Desenvolvimento Sustentável (FEMA) do Município de São Paulo com escopo de analisar sua gestão à luz dos princípios da publicidade, previsto no caput do artigo 37 da Constituição da República, quanto à fonte e aplicabilidade dos recursos adquiridos e o cumprimento da finalidade estabelecido em seu marco legal. Foi constatada ausência de informações prestadas à sociedade quanto a discriminação dos valores que o fundo arrecadou durante seus dezessete anos de existência. Foi possível verificar os projetos desenvolvidos para a coletividade e no âmbito da Administração Pública que o FEMA financiou, os quais cumpriram os objetivos dispostos em seu marco legal, a Lei n. 14.887 de 15 de janeiro de 2009, e o Decreto nº 52.153, de 28 de fevereiro de 2011, bem como traçar considerações quanto à importância da relação entre o FEMA e a concretização dos planos de governo do Município de São Paulo. Além disso, evidencia a necessidade de uma boa gestão dos fundos ambientais no que se refere ao princípio do desenvolvimento sustentável previsto no caput do artigo 225 da Constituição Federal e no dever de transparência da Administração Pública.
This paper presents the definitions of existing public funds in the doctrine of financial law as well as presents the concept of environmental funds and the numerous possible classifications of them. The case study of the Special Fund for the Environment and Sustainable Development (FEMA) of the Municipality of São Paulo with the purpose of analyzing its management in concern with the principles of publicity, provided in the caput of article 37 of the Republic Constitution in Brazil, regarding the source and applicability of the resources acquired and the fulfillment of the purpose established in its legal framework. There was no information provided to the company regarding the breakdown of the values that the fund raised during its seventeen years of existence. It was possible to verify the projects developed for the collectivity and in the scope of the Public Administration that FEMA financed, which fulfilled the objectives established in its legal framework, Law no. 14,887 of January 15, 2009, and Decree no. 52.153, of February 28, 2011, as well as to draw up considerations regarding the importance of the relationship between FEMA and the implementation of the government plans of the City of São Paulo. In addition, it highlights the need for a sound management of environmental funds with regard to the principle of sustainable development provided for in the caput of article 225 of the Federal Constitution and in the transparency of public administration.
This paper presents the definitions of existing public funds in the doctrine of financial law as well as presents the concept of environmental funds and the numerous possible classifications of them. The case study of the Special Fund for the Environment and Sustainable Development (FEMA) of the Municipality of São Paulo with the purpose of analyzing its management in concern with the principles of publicity, provided in the caput of article 37 of the Republic Constitution in Brazil, regarding the source and applicability of the resources acquired and the fulfillment of the purpose established in its legal framework. There was no information provided to the company regarding the breakdown of the values that the fund raised during its seventeen years of existence. It was possible to verify the projects developed for the collectivity and in the scope of the Public Administration that FEMA financed, which fulfilled the objectives established in its legal framework, Law no. 14,887 of January 15, 2009, and Decree no. 52.153, of February 28, 2011, as well as to draw up considerations regarding the importance of the relationship between FEMA and the implementation of the government plans of the City of São Paulo. In addition, it highlights the need for a sound management of environmental funds with regard to the principle of sustainable development provided for in the caput of article 225 of the Federal Constitution and in the transparency of public administration.
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Palavras-chave
fundos públicos , fundos ambientais , gestão , public funds , environmental funds , management