MUNICIPAL TAX POLICY OF TAX INCENTIVES:

Authors

• Hugo Thamir Rodrigues
• Eli Carla da Silva Muller

DOI:

https://doi.org/10.17058/rdunisc.v0i0.3230

Keywords:

Benefícios fiscais. Direito fundamental ao meio ambiente, Municípios, Politicas públicas tributárias.

Abstract

ABSTRACT – The theme of compromising the environment, alongside be debated by others, can not be abandoned, due to small improvements over the reversal depletion cycle of the ecosystem. The job search in this sense, the present state intervention through public policy tax the stimulating function granting tax benefits at the local level, as an instrument to stimulate clean behavior of private economic entities. The Federal Constitution in its article 23, VI, establishes competence as common to federal agencies to protect the environment from which it was deduced that the municipality is given the power and duty to 'realize' the Constitution by public policies that allow the fundamental human right to environment sustainable.