dc.contributor.advisor	Costa, Alcides Jorge	pt_BR
dc.contributor.advisor1Lattes	http://lattes.cnpq.br/9528822025039599	por
dc.contributor.author	Fernandes, André Luiz Fonseca	pt_BR
dc.creator.Lattes	http://lattes.cnpq.br/4516573416215282	por
dc.date.accessioned	2016-04-18T21:06:38Z
dc.date.accessioned	2020-05-28T18:06:25Z
dc.date.available	2008-06-06	pt_BR
dc.date.available	2020-05-28T18:06:25Z
dc.date.issued	2007-06-05	pt_BR
dc.description.abstract	The main purpose of this masters thesis 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-92) and Brazilian Federal Constitution. These outlines reveal dimensions of an economic, social, political and environmental nature. All of these dimensions connect sustainable development with Environmental Law, particularly with the polluter pays principle. The polluter pays principle is fundamentally concerned with the issue of cost allocation: the polluter should be the entity to pay for the pollution. This principle can be implemented through direct regulation (command-and-control regulation) or market-based instruments, such as tradable emission rights or taxation. Environmental taxes are properly levied only if in compliance with sustainable development principle.	eng
dc.format	application/pdf	por
dc.identifier.citation	FERNANDES, André Luiz Fonseca. Desenvolvimento sustentável e tributação: o papel do tributo ambiental no Brasil. 2007. 106 f. Dissertação (Mestrado em Direito) - Universidade Presbiteriana Mackenzie, São Paulo, 2007.	por
dc.identifier.uri	http://dspace.mackenzie.br/handle/10899/23986
dc.language	por	por
dc.publisher	Universidade Presbiteriana Mackenzie	por
dc.rights	Acesso Aberto	por
dc.subject	tributação	por
dc.subject	desenvolvimento sustentável	por
dc.subject	direito ambiental	por
dc.subject	tributo ambiental	por
dc.subject	taxation	eng
dc.subject	sustainable development	eng
dc.subject	environmental law	eng
dc.subject	environmental taxes	eng
dc.subject.cnpq	CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO	por
dc.thumbnail.url	http://tede.mackenzie.br/jspui/retrieve/10356/Andre%20Luiz%20Fonseca%20Fernandes1.pdf.jpg	*
dc.thumbnail.url	http://tede.mackenzie.br/jspui/retrieve/10357/Andre%20Luiz%20Fonseca%20Fernandes2.pdf.jpg	*
dc.thumbnail.url	http://tede.mackenzie.br/jspui/retrieve/10358/Andre%20Luiz%20Fonseca%20Fernandes3.pdf.jpg	*
dc.thumbnail.url	http://tede.mackenzie.br/jspui/retrieve/10359/Andre%20Luiz%20Fonseca%20Fernandes4.pdf.jpg	*
dc.title	Desenvolvimento sustentável e tributação: o papel do tributo ambiental no Brasil	por
dc.type	Dissertação	por
local.contributor.board1	Schoueri, Luís Eduardo	pt_BR
local.contributor.board1Lattes	http://lattes.cnpq.br/7526232154022238	por
local.contributor.board2	Bonilha, Paulo Celso Bergstrom	pt_BR
local.contributor.board2Lattes	http://lattes.cnpq.br/3682166051336785	por
local.publisher.country	BR	por
local.publisher.department	Direito	por
local.publisher.initials	UPM	por
local.publisher.program	Direito Político e Econômico	por

Desenvolvimento sustentável e tributação: o papel do tributo ambiental no Brasil

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