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  • 标题:Benefícios fiscais como conduta indutora do desenvolvimento sustentável
  • 本地全文:下载
  • 作者:Thais Bernardes Maganhini
  • 期刊名称:Revista de Direito Público
  • 电子版ISSN:1980-511X
  • 出版年度:2010
  • 卷号:5
  • 期号:3
  • 页码:217-235
  • DOI:10.5433/1980-511X.2010v5n3p217
  • 语种:Portuguese
  • 出版社:Universidade Estadual de Londrina
  • 摘要:The sustainable economic development is one of most difficult of if applying, therefore it must be searched through the public politics, mainly applying the Tax law as an equaliser of the conflict. Thus, the incentive ambient tributary will generate the precaution and the ambient prevention in the economic development. The economic instruments that the State can use in the accomplishment of the sustainable development. The tribute appears of efficient form, mainly in its extrafiscal meaning, as viabilizador of the ambient balance and one better quality of life next to the balanced economic development. Beyond detaching the importance of the ambient extrafiscal organization to find the break-even point between the economic development and the environment, by means of the inductive tax incentives of am- biently correct behaviors on the part of the entrepreneurs and the State.
  • 其他摘要:The sustainable economic development is one of most difficult of if applying, therefore it must be searched through the public politics, mainly applying the Tax law as an equaliser of the conflict. Thus, the incentive ambient tributary will generate the precaution and the ambient prevention in the economic development. The economic instruments that the State can use in the accomplishment of the sustainable development. The tribute appears of efficient form, mainly in its extrafiscal meaning, as viabilizador of the ambient balance and one better quality of life next to the balanced economic development. Beyond detaching the importance of the ambient extrafiscal organization to find the break-even point between the economic development and the environment, by means of the inductive tax incentives of am- biently correct behaviors on the part of the entrepreneurs and the State.
  • 关键词:Taxation ambient;Economic order;Sustainable development.;Tributação ambiental;Ordem econômica;Desenvolvimento sustentável.
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