Reciclagem e políticas públicas: a questão da tributação dos materiais recicláveis e reciclados
Ano de defesa: | 2011 |
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Autor(a) principal: | |
Orientador(a): | |
Banca de defesa: | , |
Tipo de documento: | Dissertação |
Tipo de acesso: | Acesso aberto |
Idioma: | por |
Instituição de defesa: |
Universidade Presbiteriana Mackenzie
|
Programa de Pós-Graduação: |
Direito Político e Econômico
|
Departamento: |
Direito
|
País: |
BR
|
Palavras-chave em Português: | |
Palavras-chave em Inglês: | |
Área do conhecimento CNPq: | |
Link de acesso: | http://dspace.mackenzie.br/handle/10899/23752 |
Resumo: | Recycling is a key element in implementing sustainable development, as it helps reduce the impact caused by the indiscriminate and uncontrolled use of natural resources by the capitalist society. Moreover, it is essential in managing, reusing and reducing the generation of waste. Although recycling rests on the economic, environmental and social pillars of sustainable development in an effort to serve the interests of present and future generations, it is only economically viable upon the introduction of public policies and through Government intervention in the economy, designed to increase the marketability of recyclable and recycled material and, consequently, enhance competitiveness with virgin raw materials and the products that may be manufactured using them. Under the Brazilian Constitution, environmental protection is one of the principles of economic relationships. Accordingly, products and services, and the way they are produced and provided, are to receive different treatment according to the impact they have on the environment. In order to achieve this goal, the Government can and must impose limitations on the economic power by using available tools. One example is environmental taxation, whose purpose is not just to collect funds but also to encourage taxpayers to adopt certain behaviors that benefit the environment and discourage any behavior that may be harmful to the environment. This is done by creating the so-called "extra fiscal" taxes, i.e., taxes with social and environmental purposes, subject to the constitutional and statutory limits on the power to tax. Within this scenario, the aim of this paper is to present an analysis of the indirect tax burden on recycling activities in Brazil - the tax on industrialized products (IPI), the tax on the circulation of goods (ICMS) and the service tax (ISS) - and to examine the role of taxation in encouraging recycling activities. Taking into account that no tax incentives at federal, state or local levels are granted in Brazil with the purpose of encouraging recycling activities, governing based on laws that only prescribe what is allowed and what is prohibited becomes a difficult task. Therefore, it is crucial to implement public policies capable of being enforced not only through administrative and criminal instruments, but through economic instruments - taxation included as well. Together, these instruments - concurrently with education and environmental awareness - can contribute more efficiently to the preservation of the environment. |
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2016-03-15T19:33:49Z2020-05-28T18:05:49Z2011-12-032020-05-28T18:05:49Z2011-02-14http://dspace.mackenzie.br/handle/10899/23752Recycling is a key element in implementing sustainable development, as it helps reduce the impact caused by the indiscriminate and uncontrolled use of natural resources by the capitalist society. Moreover, it is essential in managing, reusing and reducing the generation of waste. Although recycling rests on the economic, environmental and social pillars of sustainable development in an effort to serve the interests of present and future generations, it is only economically viable upon the introduction of public policies and through Government intervention in the economy, designed to increase the marketability of recyclable and recycled material and, consequently, enhance competitiveness with virgin raw materials and the products that may be manufactured using them. Under the Brazilian Constitution, environmental protection is one of the principles of economic relationships. Accordingly, products and services, and the way they are produced and provided, are to receive different treatment according to the impact they have on the environment. In order to achieve this goal, the Government can and must impose limitations on the economic power by using available tools. One example is environmental taxation, whose purpose is not just to collect funds but also to encourage taxpayers to adopt certain behaviors that benefit the environment and discourage any behavior that may be harmful to the environment. This is done by creating the so-called "extra fiscal" taxes, i.e., taxes with social and environmental purposes, subject to the constitutional and statutory limits on the power to tax. Within this scenario, the aim of this paper is to present an analysis of the indirect tax burden on recycling activities in Brazil - the tax on industrialized products (IPI), the tax on the circulation of goods (ICMS) and the service tax (ISS) - and to examine the role of taxation in encouraging recycling activities. Taking into account that no tax incentives at federal, state or local levels are granted in Brazil with the purpose of encouraging recycling activities, governing based on laws that only prescribe what is allowed and what is prohibited becomes a difficult task. Therefore, it is crucial to implement public policies capable of being enforced not only through administrative and criminal instruments, but through economic instruments - taxation included as well. Together, these instruments - concurrently with education and environmental awareness - can contribute more efficiently to the preservation of the environment.A reciclagem é dotada de fundamental importância na implantação de um desenvolvimento considerado sustentável, vez que contribui para a atenuação dos impactos provocados pela apropriação indiscriminada e desenfreada dos recursos naturais por parte da sociedade capitalista, além de ser essencial na gestão de resíduos, ao lado da reutilização e da redução da geração dos mesmos. Apesar de a reciclagem atender aos pilares econômico, ambiental e social do desenvolvimento sustentável, visando aos interesses das presentes e futuras gerações, sua viabilidade econômica depende da instituição de políticas públicas e da intervenção do Estado sobre a economia a fim de aumentar a comercialidade dos materiais recicláveis e reciclados, e, conseqüentemente, sua competitividade no mercado com as matérias-primas virgens e os produtos a partir delas produzidos. O texto constitucional brasileiro estabelece que as relações econômicas têm, como um de seus princípios, a defesa do meio ambiente, inclusive mediante tratamento diferenciado dos produtos e serviços e de seus processos de elaboração e prestação, conforme o respectivo impacto ambiental. Para alcançar esse objetivo, o Poder Público pode e deve estabelecer limitações ao Poder Econômico, adotando instrumentos, dentre eles a tributação ambiental, que deve não apenas visar à arrecadação de recursos, mas, também, induzir comportamentos dos contribuintes que beneficiem o meio ambiente e desestimular comportamentos a ele nocivos, o que pode se dar através da adoção da extrafiscalidade socioambiental para os tributos, respeitadas as limitações constitucionais e legais ao poder de tributar. Nesse contexto, apresenta-se, no presente trabalho, um estudo dos impostos indiretos que oneram a reciclagem atualmente no Brasil - o Imposto sobre Produtos Industrializados (IPI), o Imposto sobre Operações Relativas à Circulação de Mercadorias (ICMS) e o Imposto sobre Serviços de Qualquer Natureza (ISS) - analisando-se o papel da tributação no que diz respeito ao fomento dessa atividade. Tendo em vista a constatação de que inexistem, no país, políticas de incentivo fiscal à atividade de reciclagem, seja de âmbito federal, seja de âmbito estadual ou municipal, ressalta-se a dificuldade de se governar apenas com normas que estabeleçam as condutas que são permitidas e as condutas que são vedadas pelo ordenamento jurídico, o que torna indispensável a implantação de políticas públicas executáveis através de instrumentos, não apenas administrativos e penais, mas, também, econômicos - incluindo-se os tributários -, os quais, conjunta e complementarmente, podem contribuir de forma eficaz para a preservação do meio ambiente, ao lado da educação e conscientização ambiental.Fundo Mackenzie de Pesquisaapplication/pdfporUniversidade Presbiteriana MackenzieDireito Político e EconômicoUPMBRDireitoreciclagemdesenvolvimento sustentávelpolíticas públicastributaçãoextrafiscalidaderecyclingsustainable developmentpublic policiestaxationextra fiscalCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOReciclagem e políticas públicas: a questão da tributação dos materiais recicláveis e recicladosinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisSilva, Solange Teles dahttp://lattes.cnpq.br/7531637444907998Costa, Alcides Jorgehttp://lattes.cnpq.br/9528822025039599Vieira, Ricardo Stanziolahttp://lattes.cnpq.br/9761270591014671http://lattes.cnpq.br/1569775378595254Caneloi, Tathyana Pelatierihttp://tede.mackenzie.br/jspui/retrieve/3237/Tathyana%20Pelatieri%20Caneloi.pdf.jpghttp://tede.mackenzie.br/jspui/bitstream/tede/1037/1/Tathyana%20Pelatieri%20Caneloi.pdfinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações do Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIE10899/237522020-05-28 15:05:49.8Biblioteca Digital de Teses e Dissertaçõeshttp://tede.mackenzie.br/jspui/PRI |
dc.title.por.fl_str_mv |
Reciclagem e políticas públicas: a questão da tributação dos materiais recicláveis e reciclados |
title |
Reciclagem e políticas públicas: a questão da tributação dos materiais recicláveis e reciclados |
spellingShingle |
Reciclagem e políticas públicas: a questão da tributação dos materiais recicláveis e reciclados Caneloi, Tathyana Pelatieri reciclagem desenvolvimento sustentável políticas públicas tributação extrafiscalidade recycling sustainable development public policies taxation extra fiscal CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
Reciclagem e políticas públicas: a questão da tributação dos materiais recicláveis e reciclados |
title_full |
Reciclagem e políticas públicas: a questão da tributação dos materiais recicláveis e reciclados |
title_fullStr |
Reciclagem e políticas públicas: a questão da tributação dos materiais recicláveis e reciclados |
title_full_unstemmed |
Reciclagem e políticas públicas: a questão da tributação dos materiais recicláveis e reciclados |
title_sort |
Reciclagem e políticas públicas: a questão da tributação dos materiais recicláveis e reciclados |
author |
Caneloi, Tathyana Pelatieri |
author_facet |
Caneloi, Tathyana Pelatieri |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Silva, Solange Teles da |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/7531637444907998 |
dc.contributor.referee1.fl_str_mv |
Costa, Alcides Jorge |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/9528822025039599 |
dc.contributor.referee2.fl_str_mv |
Vieira, Ricardo Stanziola |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/9761270591014671 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/1569775378595254 |
dc.contributor.author.fl_str_mv |
Caneloi, Tathyana Pelatieri |
contributor_str_mv |
Silva, Solange Teles da Costa, Alcides Jorge Vieira, Ricardo Stanziola |
dc.subject.por.fl_str_mv |
reciclagem desenvolvimento sustentável políticas públicas tributação extrafiscalidade |
topic |
reciclagem desenvolvimento sustentável políticas públicas tributação extrafiscalidade recycling sustainable development public policies taxation extra fiscal CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
recycling sustainable development public policies taxation extra fiscal |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
Recycling is a key element in implementing sustainable development, as it helps reduce the impact caused by the indiscriminate and uncontrolled use of natural resources by the capitalist society. Moreover, it is essential in managing, reusing and reducing the generation of waste. Although recycling rests on the economic, environmental and social pillars of sustainable development in an effort to serve the interests of present and future generations, it is only economically viable upon the introduction of public policies and through Government intervention in the economy, designed to increase the marketability of recyclable and recycled material and, consequently, enhance competitiveness with virgin raw materials and the products that may be manufactured using them. Under the Brazilian Constitution, environmental protection is one of the principles of economic relationships. Accordingly, products and services, and the way they are produced and provided, are to receive different treatment according to the impact they have on the environment. In order to achieve this goal, the Government can and must impose limitations on the economic power by using available tools. One example is environmental taxation, whose purpose is not just to collect funds but also to encourage taxpayers to adopt certain behaviors that benefit the environment and discourage any behavior that may be harmful to the environment. This is done by creating the so-called "extra fiscal" taxes, i.e., taxes with social and environmental purposes, subject to the constitutional and statutory limits on the power to tax. Within this scenario, the aim of this paper is to present an analysis of the indirect tax burden on recycling activities in Brazil - the tax on industrialized products (IPI), the tax on the circulation of goods (ICMS) and the service tax (ISS) - and to examine the role of taxation in encouraging recycling activities. Taking into account that no tax incentives at federal, state or local levels are granted in Brazil with the purpose of encouraging recycling activities, governing based on laws that only prescribe what is allowed and what is prohibited becomes a difficult task. Therefore, it is crucial to implement public policies capable of being enforced not only through administrative and criminal instruments, but through economic instruments - taxation included as well. Together, these instruments - concurrently with education and environmental awareness - can contribute more efficiently to the preservation of the environment. |
publishDate |
2011 |
dc.date.available.fl_str_mv |
2011-12-03 2020-05-28T18:05:49Z |
dc.date.issued.fl_str_mv |
2011-02-14 |
dc.date.accessioned.fl_str_mv |
2016-03-15T19:33:49Z 2020-05-28T18:05:49Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/masterThesis |
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masterThesis |
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publishedVersion |
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http://dspace.mackenzie.br/handle/10899/23752 |
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http://dspace.mackenzie.br/handle/10899/23752 |
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por |
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por |
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info:eu-repo/semantics/openAccess |
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openAccess |
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Universidade Presbiteriana Mackenzie |
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Direito Político e Econômico |
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UPM |
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BR |
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Direito |
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Universidade Presbiteriana Mackenzie |
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