Ecological Taxes and the Protecting-Receiver Principle: Instruments for a Good Environmental Administration

Authors

  • Jessica Harumi Dallagrana de Oliveira UNICURITIBA
  • José Edmilson de Souza-Lima UNICURITIBA

Keywords:

Environmental Law, Environmental Taxes, Environmental Public Policy, Fundamental Rights, Sustainability.

Abstract

Within the context of contemporary social and environmental crisis and due to the regulation on Ecological Taxes (ICMS-e), Complementary Law 59/1991, the state of Paraná is not only a pioneer in the initiative but is a reference to other States in the establishment of such a tool of public policy. Current article deals with the limits and possibilities of the Ecological Tax as an instrument for environmental administration. Results show that a positive co-relationship between the increase in preservation areas and an increase in ecological taxes characterizes the ICMS-e as a worthy instrument for the administration of the municipalities under analysis.

Author Biographies

Jessica Harumi Dallagrana de Oliveira, UNICURITIBA

Graduada em Direito pelo Centro Universitário Curitiba – UNICURITIBA; Membro do grupo de pesquisa Epistemologia e Direito (CNPq/UNICURITIBA)

José Edmilson de Souza-Lima, UNICURITIBA

Pesquisador e Docente do Mestrado em Direito do Centro Universitário Curitiba – UNICURITIBA, PR

Published

2014-05-28

How to Cite

Harumi Dallagrana de Oliveira, J., & de Souza-Lima, J. E. (2014). Ecological Taxes and the Protecting-Receiver Principle: Instruments for a Good Environmental Administration. Iniciação Científica Cesumar, 16(1). Retrieved from https://periodicos.unicesumar.edu.br/index.php/iccesumar/article/view/3477

Issue

Section

Publicações Temáticas