Banca de DEFESA: JILTON DE SANTANA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
DISCENTE : JILTON DE SANTANA
DATA : 25/10/2021
HORA: 08:00
LOCAL: meet.google.com/swm-uyui-xho
TÍTULO:

Environmental taxation and the public budget in the visitation "fee" of Recife de Fora Municipal Park in Porto Seguro/BA


PALAVRAS-CHAVES:

Environmental Protection; Polluter-Pays Principle; Environmental Extrafiscality; Tax finality; Public finances.


PÁGINAS: 130
GRANDE ÁREA: Outra
ÁREA: Ciências Ambientais
RESUMO:

The picture of environmental degradation resulting from anthropic activities, especially since the Industrial Revolution, has been motivating scientific studies that point to the need to adopt urgent measures in order to mitigate such impacts, in order to keep them within the limits of resilience of ecosystems. One of these measures, adopted by some National States, responsible for the protection of the environment, has been the institution of environmental taxation, based on the polluter-pays principle, which is a basic principle for the institution of policies aimed at preventing and preventing damage. in order to dissuade the producer from undertaking, or motivating him to reduce, an activity that causes socio-environmental damage, and also aimed at redistributing the costs of damage to its causes, thus avoiding the unfair imposition of these costs on society and nature. In this context, the present research analyzes the fundamentals of environmental taxation, focusing on taxation in its extrafiscal essence, having as its main function the incentive to change behaviors by polluting agents. It analyzes more strictly the fundamentals and application of environmental taxation in Brazil and its relationship with the public budget, with emphasis on the finality of the environmental tax and the application of the collected revenue. The research proposes to make a case study, verifying: a) the nature, legality, legitimacy and purpose of the “fee” for visiting the Recife de Fora Municipal Natural Park (PNMRF), located in the municipality of Porto Seguro/BA, detailing its structural elements and identifying the application of the collected revenue, based on the analysis of the municipal public planning and budgeting instruments; b) through the results achieved, observe whether the tax species established in the PNMRF fits within the parameters of environmental taxation and suggest tools for improving the fiscal, budgetary and financial management of the Park.


MEMBROS DA BANCA:
Presidente - 1556362 - ROBERTO MUHAJIR RAHNEMAY RABBANI
Interna - 2255983 - CATARINA DA ROCHA MARCOLIN
Externa ao Programa - 1126355 - PATRICIA AURELIA DEL NERO
Externo à Instituição - JOSÉ MANUEL IGLESIAS CASAIS
Notícia cadastrada em: 24/09/2021 09:28
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