| Registro completo |
| Provedor de dados: |
Ciências Agrárias
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| País: |
Brazil
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| Título: |
Benefícios fiscais a veículos poluidores
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| Autores: |
Penna, Pedro Monteiro Machado de Almeida
Rezende Filho, Cyro de Barros
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| Data: |
2011-09-16
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| Ano: |
2011
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| Palavras-chave: |
Tributos
Poluição
Ambiental
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| Resumo: |
O artigo trata do IPVA e princípios constitucionais tributários e ambientais.
The article discusses the tax benefits about IPVA in Estate of São Paulo. Was evaluated the pollution caused by vehicles, the average age of vehicles on Brazil and global and public programs for recycling vehicles. The tax IPVA was declared unconstitutional and illegitimate because of violation of the Constitutional Principles of Preservation of Nature and the Polluter Pays it prevailed over the Principle Constitutional Tax Economic Capacity. The Public Program on Climate Change confirm the unconstitutionality about tax benefits for polluter vehicles. Society should encourage sustainable development and discourage polluting activities. Proposed the creation of public program for recycling vehicles.
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| Tipo: |
Article
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| Idioma: |
Português
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| Identificador: |
http://hdl.handle.net/2315/178
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| Formato: |
173056 bytes
application/msword
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