Contribuição a uma teoria da extrafiscalidade na Política Nacional de Resíduos Sólidos

Detalhes bibliográficos
Ano de defesa: 2018
Autor(a) principal: Silva, Rafaela Patricia Inocencio da
Orientador(a): Não Informado pela instituição
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Universidade Federal da Paraíba
Brasil
Ciências Jurídicas
Programa de Pós-Graduação em Ciências Jurídicas
UFPB
Programa de Pós-Graduação: Não Informado pela instituição
Departamento: Não Informado pela instituição
País: Não Informado pela instituição
Palavras-chave em Português:
Link de acesso: https://repositorio.ufpb.br/jspui/handle/123456789/22621
Resumo: This dissertation intends to deal with the National Policy on Solid Waste (NPSW), a policy that was developed to provide an integrated management of solid waste through Law nº 12.305/2010. However, due to the few advances in this policy, it is necessary to use some instruments capable of giving more effectiveness to this legislation. Thus, it was decided to apply the taxes to stimulate environmentally appropriate activities related to management as well as to waste management. In this way, an extrapolation tool is visualized in the extrafiscality of the tribute for the realization of NPSW. The present research aims at the study of extrafiscality of taxes as a legal instrument for the protection of the environment and the promotion of sustainability in the scope of NPSW. The general problem of the dissertation was basically the analysis of extrafiscality as a means capable of assisting in the implementation of the National Policy on Solid Waste. The research method chosen for this work was the Environmental Rationality that is approached by Enrique Leff, and the research technique employed was indirect documentation. Finally, bibliographic research was also used.