O Princípio da Precaução e a Extrafiscalidade na Tributação Ambiental
Keywords:
precautionary principle, ecological tax, pigouvian tax, economic environmental policiesAbstract
The present essay intends to introduce the precautionary principle and its relationship with Pigouvian Taxes. Thus, it will first identify the distinct definitions that have been given to the precautionary principle, based on an analysis of risk. Next, it will introduce the environmental stimulative function of Tax Law and bring about an understanding on to what extent Tax Law should be precautionary. Last, it identifies Tax Law as a possible instrument for the precautionary principle in the planning of public policies. Such approach will allow verifying that the precautionary principle might be absorbed by Tax Law, depending on the technical understanding that prevails for that principle, taking into consideration the expected marginal harm of a potential environment pollutant activity.
References
BAKKER, Anuschka. Tax and environmental: a world of possibilities. Amsterdam: IBFD, 2009, p. 53-64.
BERGKAMP, Lucas and KOGAN, Lawrence, Trade, the Precautionary Principle, and Post-Modern Regulatory Process. Regulatory Convergence in the Transatlantic Trade and Investment Partnership. EJRR 04 (2013).
CALIENDO, Paulo. Tributação e mercado de carbono. In: TORRES, Heleno Taveira. Direito Tributário Ambiental. São Paulo: Malheiros, 2005, p. 876.
GARCíA, Aurélio de Prada. Justiicia y proteccion fiscal del médio ambiente. In: STERLING, Ana Yábar (Org.). Fiscalidad Ambiental. Barcelona: CEDECS, 1998, p. 245-255.
HAMMITT, J. K. Stratospheric Ozone Depletion and Global Climate Change. In: WIENER et al. (eds.) The Reality of Precaution. Comparing Risk Regulation in the United States and Europe. London: RFF Press, 2011.
HURREL, A. On Global Order: Power, Values, and the Constitution of International Society. New York: Oxford University Press. 2007.
KOGAN, L. A.. REACH and International Trade Law, 2013, at para12.11.
MACHADO, Paulo Affonso Leme. Direito ambiental brasileiro. 18. ed. rev. atual. e ampl. São Paulo: Malheiros Editores, 2010.
MENDES, F. E. e MOTTA, R. S. da. Instrumentos econômicos para o controle ambiental do ar e da água: uma resenha da experiência internacional. Rio de Janeiro, 1997. Disponível em www.ipealgov.br;pub;td/td0479.pdf (Acesso em 8 Set. 2014).
REACH - Official Journal L 136 (2007), p. 3. Trata-se da Regulação Europeia de Produtos Químicos.
REN, O.; ELLIOT, E. D. Chemicals. In: WIENER, J. B. et al. (eds.). The Reality of Precaution. Comparing Risk Regulation in the United States and Europe. Londres: RFC Press, 2011, p. 225.
SCAFF, Fernando Facury; e TUPIASSU, Lise Vieira da Costa. Tributação e Políticas Públicas: o ICMS ecológico. In: TORRES, Heleno Taveira (Org.). Direito Tributário Ambiental. São Paulo: Malheiros, 2005, p. 724-749.
SCHOUERI, Luís Eduardo. Normas tributárias indutoras em matéria ambiental. In: TORRES, Heleno Taveira (Org.). Direito tributário ambiental. V. 1. São Paul: Malheiros, 2005, p. 235-256.
THE SCIENCE AND ENVIRONMENTAL HEALTH NETWORK.Wingspread Conference on the Precautionary Principle, January 26, 1998. Retrieved October 25, 2008.WEISBCACH, David A., Should Environmental Taxes Be Precautionary? (January 13, 2012). University of Chicago Institute for Law & Economics Olin Research Paper No. 586, p. 5, Available at SSRN: http://ssrn.com/abstract=1984940 or http://dx.doi.org/10.2139/ssrn.1984940 (Acesso em 9 Set. 2014)
WEISBACH, David A., Should Environmental Taxes Be Precautionary? (January 13, 2012). University of Chicago Institute for Law & Economics Olin Research Paper No. 586, p. 5, Available at SSRN: http://ssrn.com/abstract=1984940 or http://dx.doi.org/10.2139/ssrn.1984940 (Acesso em 9 Set. 2014)
WIENER, Jonathan b. The Rhetoric of Precaution, In: J. B. Wiener, M. D. Rogers, J. K. Hammitt and P. H. Sand, The Reality of Precaution. Comparing Risk Regulation in the United States and Europe, Washington, 2011, p. 4.
WIENER et al. The Reality of Precaution. Comparing Risk Regulation in the United States and Europe. London: RFC, 2011.
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 Andreia Costa Vieira
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
O autor (ou coautor) declara que o artigo submetido à avaliação, que segue em anexo, é de sua autoria, e inédito, comprometendo-se a não publicar este artigo em qualquer outro meio, impresso ou digital, mantendo a exclusividade para a Revista Direito Tributário Internacional Atual, cedendo, em caso de aprovação do trabalho, os direitos autorais à Revista para fins de publicação do trabalho nesta edição.
