Banca de QUALIFICAÇÃO: JONAS ABDIAS SOUZA SILVA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : JONAS ABDIAS SOUZA SILVA
DATE: 28/10/2021
TIME: 14:00
LOCAL: Vieoconferência
TITLE:

TAXATION AS A PUBLIC POLICY TO STIMULATE ENVIRONMENTAL PRESERVATION ACTIONS

KEY WORDS:

Public policy. Environment. taxation

PAGES: 40
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUMMARY:

This project seeks to discuss the use of the tax as a public policy for environmental preservation. The degradation of the environment is one of the main problems that afflicts the contemporary world and some of these issues have global dimensions, which requires collective actions aimed at minimizing their consequences for future generations. In Brazil, the situation is no different, data obtained by official government agencies and studies carried out by scientists and specialists on the subject show that fires, deforestation, siltation of water bodies, atmospheric pollution, among others, are environmental problems present in the country. Regarding the guarantee of the right to an ecologically balanced environment for all, provided for in the Federal Constitution of 1988, it is observed that the Brazilian reality is quite different. In this context, there is the possibility of using the tax as an instrument to improve actions aimed at environmental preservation, which is called "green taxation" (environmental taxation, ecological taxation, eco-taxation, among other nomenclatures). Thus, by using the nine states and respective capitals of the northeast region of Brazil as a source of research, the main objective of this study is to understand if and how these federated entities use taxation as a public policy aimed at preservation, conservation and restoration of the environment. And, as specific objectives: to identify which states and respective capitals in the Brazilian northeast region develop public environmental policies through taxation; discuss each type of tax implemented by the federal entities surveyed that have environmental purposes; and verifying which are the mechanisms used by the researched federated entities to induce, stimulate and/or inhibit behaviors aimed at the preservation, conservation and restoration of the environment through the tax. The development of this study is relevant, as the topic will be discussed from a political, economic and social point of view, in addition to dealing with sensitive issues that involve everything from understanding the concept of environment to reflecting on the need to implement it. public policies with environmental purposes through taxation.

BANKING MEMBERS:
Interno - 2842635 - FABIO RESENDE DE ARAUJO
Presidente - 1803472 - LILIA ASUCA SUMIYA
Interna - 349728 - MARIA ARLETE DUARTE DE ARAÚJO