Pós-Graduação

URI Permanente desta comunidadehttps://repositorio.cesupa.br/handle/prefix/4

Navegar

Navegando Pós-Graduação por Orientador "Merlin, Lise Vieira da Costa Tupiassu"

Filtrar resultados informando as primeiras letras
Agora exibindo 1 - 2 de 2
  • Nenhuma Miniatura disponível
    Item
    A certificação ambiental como instrumento de política tributária em busca do desenvolvimento sustentável
    (Centro Universitário do Estado do Pará, 2014) Cardoso, Dayanne Brenna Campos dos Santos; Merlin, Lise Vieira da Costa Tupiassu; http://lattes.cnpq.br/5599627735526045; Scaff, Fernando Facury; http://lattes.cnpq.br/3214760192523948; Reymão, Ana Elizabeth Neirão; http://lattes.cnpq.br/7523845838580356
    This thesis is intended to study public policies that promote sustainable development in Brazil, considering the complexity of ecological problems in the Brazilian territory, which hinder the achievement of not only environmental sustainability, but also economic and social development. Most existing environmental instruments cannot cope with the ecological problem satisfactorily, which brings the necessity combination of two or more possible strategies. Considering the peculiarities of the Brazilian society, it is believed that the joint use of environmental taxation and ecocertification can be very positive. Trying to answer whether environmental certification can contribute to the construction of an environmentally oriented national tax policy, it was concluded that certification can be used as a parameter for the variation of the tax cost of products and / or services, so that the certified activities have a reduced tax cost, while not certified activities may have a surplus on its tax cost. Therefore, it is necessary to implement an environmental certification used throughout the national territory, in order to standardize the tax-environmental policies. Despite the need to create a National Tax and Environmental Certification in Brazil, this process cannot be immediate, since such a policy still needs to overcome some limitations.
  • Nenhuma Miniatura disponível
    Item
    ICMS ecológico e desenvolvimento: análise dos estados de Rondônia, Tocantins, Ceará e Pará
    (Centro Universitário do Estado do Pará, 2014) Oliveira, Adriano Carvalho; Merlin, Lise Vieira da Costa Tupiassu; http://lattes.cnpq.br/5599627735526045; Scaff, Fernando Facury; http://lattes.cnpq.br/3214760192523948; Reymão, Ana Elizabeth Neirão; http://lattes.cnpq.br/7523845838580356
    The Ecological Value-added Tax (VAT), as a budgetary policy, influences the share of the VAT that is redistributed from the States to the municípios, based on standards defined in State Laws.The Pará State, recently, enacted the Ecological VAT through State Law n. 7.638, July 12th, 2012, regulated by the Decree n. 775, June 26th, 2013. This work aims to evaluate the possible contribution of this policy to the development of the State of Pará. In order to do that, we adopted the meaning of development as of a fundamental right, secured by our Federal Constitution of 1988, also based on the conjugated theories of Amartya Sen and Ignacy Sachs, resulting in the highlight of three core dimensions of development, the economic, social and environmental. From the experiences of other States of Brazil, Ceará, Rondônia and Tocantins, steps of analysis of the Ecological VAT laws, and the criteria of VAT redistribution defined by those laws, were created, so that it can be verified, in a presumptive manner, all possible reflexes of this policy in the dimensions of development. According to the analysis carried, the fixation of the more elevated redistribution percentage associated with determined standards tend to be more effective in terms of the positive impacts created on the dimensions of development achieved by them, in lieu of the pulverization of standards (and corresponding redistribution percentage). Thus, the policy of the Ecological VAT in the State of Pará stands apt to promote development, particularly the environmental dimension, on account of the elevated redistribution percentage of VAT directed to it.