Ecological Taxes and the Protecting-Receiver Principle: Instruments for a Good Environmental Administration
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.
Published
2014-05-28
Section
Publicações Temáticas
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In case of approval, the e-mail of acceptance will contain a Letter of Copyright with authors´ name, personal data, and signature of all authors.
