O tributo como instrumento de desenvolvimento socioeconômico : a internalização de custos ambientais

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

The complexity of the social relationships imposes us a rhythm to which we got used to and proceeded. The subjects and discussions of their interest become impersonal and they pass to be treated in the measure of the coercive force of the groups that have larger persuasion power. Few powers can be compared to the imposition power that the economic interest possesses in the result of a social decision. Since the organizations stopped governing for the will of a person or of a social group - Patrimonial State, in that there was a personal relation mark, because it was of personal interest of the holder of the power -, the unpersonal relation of the economical imposition has been preponderant in the choice of the protection of interests that have been assisted by the society. Sometimes, to the detriment of a common interest: the environment. Therefore, it has a group of social, economical and environmental interests, that should be set out by the society. The first because it articulates and executes the necessary resources of production for the existence of the human life; the second, because the inputs for this production are in its. In the last century, economical analyses verify the existence of market flaws, resultants of the no-insert of the environmental cost in the cost of the production, a negative uneconomy. So, it was identified a component that was still inconsiderate in the calculation of the value of the product and that is reflexive in the social and economical extent. For this reason, for being a balance between economic activity and environment, between the private benefit and the social cost, the negative uneconomy should be eliminated and, if it is not possible in its totality, at least their effects should be minimized. For so much, it should take place the internalization of the negative environmental externality at the cost of the product. The determination of institutes for an intervention in the economical domain should consider the existence of inequalities of situations so that it happens an isonomic treatment, reason for the use of the tribute as instrument of internalization of the negative environmental externality. The inductor environmental tribute, through the collection or direction of economic activities, allows an effective installment of environmental protection. It is received in the Brazilian legal system as instrument of environmental protection of intervention in the economical domain. It is also indicated with that function by the Declaration of Rio de Janeiro for the Environment and the Development.

ASSUNTO(S)

direito ambiental direito econômico direito direito tributário

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