Termination notices and compensation for goodwill in distribution contracts: review of jurisprudence
In: Boletim de Ciências Económicas, Band 57, Heft 3, S. 2623-2660
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In: Boletim de Ciências Económicas, Band 57, Heft 3, S. 2623-2660
Objective: This article analyzes the Cleantechs of the solar energy segment as a sustainable source of clean energy generation, which has grown in Brazil, albeit in an incipient way. The search for alternatives in the generation of electric energy has been the main reason why these startups have been sought, allied to the good climatic conditions found in the country during most of the year.Methodology: It uses the deductive method, through bibliographic research and scientific articles on the theme, as well as national legislation.Results: It is concluded that there will only be a sustainable consumption of clean energy when there is the possibility that more people will have access to this technology. For the time being, the compensation amounts will depend on the rates practiced by the concessionaires, which take into account a number of factors, including geographic position. The likelihood that there will be a cost reduction in the installation is still a distant project, but not impossible.Contributions: The research is relevant since there is a promising market in the field of clean energy generation and in terms of the forms and values of compensation for the energy returned in the network on solar panels. The use of this technology is within the perspective of the energy transition towards sustainable development.Keywords: Cleantechs; Solar energy; Electricity compensation system; Clean technologies; Sustainable development. RESUMOObjetivo: O presente artigo analisa as cleantechs do segmento de energia solar como fonte sustentável de geração de energia limpa, que tem crescido no Brasil, ainda que de forma incipiente. A busca por alternativas na geração de energia elétrica tem sido o principal motivo pelo qual essas startups vêm sendo procuradas, aliadas às boas condições climáticas encontradas no país na maior parte do ano.Metodologia: utiliza-se do método dedutivo, por meio de pesquisa bibliográfica e artigos científicos acerca do tema, assim como legislação nacional.Resultados: Conclui-se que só se terá um consumo sustentável de energia limpa quando houver a possibilidade de que mais pessoas tenham acesso a essa tecnologia. Por enquanto, os valores de compensação dependerão das alíquotas praticadas pelas concessionárias, que levam em consideração uma série de fatores, inclusive de posição geográfica. A probabilidade de que haja redução de custos na instalação ainda é um projeto distante, mas não impossível.Contribuições: a pesquisa se mostra relevante vez que há um mercado promissor no ramo de geração de energia limpa e no tocante às formas e valores de compensação pela energia retornada na rede sobre painéis solares. A utilização dessa tecnologia situa-se dentro da perspectiva da transição energética rumo ao desenvolvimento sustentável.Palavras-chave: Cleantechs; Energia Solar; Sistema de compensação de energia elétrica; Tecnologias limpas; Desenvolvimento sustentável. ; Objective: This article analyzes the Cleantechs of the solar energy segment as a sustainable source of clean energy generation, which has grown in Brazil, albeit in an incipient way. The search for alternatives in the generation of electric energy has been the main reason why these startups have been sought, allied to the good climatic conditions found in the country during most of the year.Methodology: It uses the deductive method, through bibliographic research and scientific articles on the theme, as well as national legislation.Results: It is concluded that there will only be a sustainable consumption of clean energy when there is the possibility that more people will have access to this technology. For the time being, the compensation amounts will depend on the rates practiced by the concessionaires, which take into account a number of factors, including geographic position. The likelihood that there will be a cost reduction in the installation is still a distant project, but not impossible.Contributions: The research is relevant since there is a promising market in the field of clean energy generation and in terms of the forms and values of compensation for the energy returned in the network on solar panels. The use of this technology is within the perspective of the energy transition towards sustainable development.Keywords: Cleantechs; Solar energy; Electricity compensation system; Clean technologies; Sustainable development. RESUMOObjetivo: O presente artigo analisa as cleantechs do segmento de energia solar como fonte sustentável de geração de energia limpa, que tem crescido no Brasil, ainda que de forma incipiente. A busca por alternativas na geração de energia elétrica tem sido o principal motivo pelo qual essas startups vêm sendo procuradas, aliadas às boas condições climáticas encontradas no país na maior parte do ano.Metodologia: utiliza-se do método dedutivo, por meio de pesquisa bibliográfica e artigos científicos acerca do tema, assim como legislação nacional.Resultados: Conclui-se que só se terá um consumo sustentável de energia limpa quando houver a possibilidade de que mais pessoas tenham acesso a essa tecnologia. Por enquanto, os valores de compensação dependerão das alíquotas praticadas pelas concessionárias, que levam em consideração uma série de fatores, inclusive de posição geográfica. A probabilidade de que haja redução de custos na instalação ainda é um projeto distante, mas não impossível.Contribuições: a pesquisa se mostra relevante vez que há um mercado promissor no ramo de geração de energia limpa e no tocante às formas e valores de compensação pela energia retornada na rede sobre painéis solares. A utilização dessa tecnologia situa-se dentro da perspectiva da transição energética rumo ao desenvolvimento sustentável.Palavras-chave: Cleantechs; Energia Solar; Sistema de compensação de energia elétrica; Tecnologias limpas; Desenvolvimento sustentável.
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In: IHE Delft PhD Thesis Series
In recent decades there has been an exponential increase in large hydroelectric plants in Brazil, especially in the Amazon region. These large hydraulic structures impact the environment and the lives of people living in the places where they settle and require a special type of water governance. The dictatorial regime (1964-1985) created a "standard" for the construction of these great structures, through an institutional and legal framework, which benefited the Brazilian business elite but also, through the creation of a popular imagination, which shows itself lasting progress on the country's progress and development. The suspension of security, the fragility of institutional environmental structures, the disrespect for indigenous reserves, the lack of clarity about the concept of "affected population" and the non-payment of fair compensation were identified as one of the main challenges for a democratic water governance in the country. In the late 1970s, the Dam-Affected Movement (MAB) began its organizat
This study analyzes the most relevant political and economic factors that conditioned the institutionalization trajectory of the brazilian Public Employment, Labor and Income System (SPETR). For this, the analytical focus was the financing mechanisms of the Fund of Support to the Worker. Based on a broad analysis of legal instruments and accounting for FAT's annual exercises since its implementation, it has been noted that, as current expenditures have increased in relation to revenues, especially in view of the mandatory constitutional programs (unemployment insurance and salary bonuses), such financing arrangement began to show signs of fragility, since the space to cover discretionary current expenses that make up the other operational dimensions of SPETR has been reduced. However, the main vector of depletion of FAT's financial capacity comes from economic policy decisions within the federal government that have transcended even the decision-making sphere created for this purpose, the Codefat. Decisions with the greatest impact on the system came unilaterally and without any compensation from the economic policy summit of the different governments since the mid-1990s, mainly affecting their revenue stream, particularly revenue earmarking and tax relief.
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In: Revista Desafios, Band 3, Heft esp, S. 55-59
The present work aimed to analyze the importance of the fishermen colony from the city of Babaçulândia (TO) through the investigation of the assignments, which are delegated to them in the fish handling and the representation of the associated Ribeirinhos before the legal entities in the struggles to guarantee their rights. Thus, a number of two hundred associated families were found, which are under the jurisdiction and protection of the colony under debate. The work also contemplated and analyzed the damages caused by the construction of the Estreito Hydroelectric Power Plant in the everyday life of the Ribeirinhos, such as the reduction of fish, the process of deterritorialization and unjust compensation. In order to achieve these objectives, field visitsand interviews with associate members were carried out, as well with the leaders of the colony, totalizing a quantitative of ten interviews, whose purpose was to assimilate the way of organization of that community, and to verify how the Ribeirinhos perceive and feel the problems brought after the construction of the hydroelectric plant in their social, economic, cultural and physical environment.
Objective: to discuss the classification of the health hazardallowance due to exposure to biological agents attributedto Nursing professionals, based on legal and occupationalparameters supported on the principle of human dignity.Method: an original reflection study with theoretical analysison legislation, jurisprudence and Occupational Health focusedon the biological risks, health hazard and rights of Brazilianworkers. The discussions were based on the current legislationand on scientific evidence. Results: the classification of thehealth hazard allowance due to exposure to biological agentsattributed to Nursing professionals is not in line with thefactual situation experienced by them. Conclusion: it becomesnecessary to broaden the discussion on the subject matterand to review the effective and fair compensation of Nursingprofessionals due to exposure to potentially contaminatedbiological agents in their work environments, given that thehealth hazard allowance is a worker's right and is based onhuman dignity. ; Objetivo: discutir a classificação do adicional de insalubridadepor exposição aos agentes biológicos atribuída aos profissionaisde enfermagem, a partir de parâmetros jurídicos e ocupacionaisapoiados no princípio da dignidade humana. Método:estudo original de reflexão com análise teórica na legislação,jurisprudência e Saúde Ocupacional com enfoque nos riscosbiológicos, insalubridade e direitos dos trabalhadores brasileiros.As discussões foram embasadas na legislação vigente e emevidências científicas. Resultados: a classificação do adicionalde insalubridade por exposição aos agentes biológicos, atribuídaaos profissionais de enfermagem não está em consonânciacom a situação fática vivenciada por eles. Conclusão: fazsenecessário ampliar a discussão sobre o assunto e rever aefetiva e justa indenização dos profissionais de enfermagem porexposição aos agentes biológicos potencialmente contaminadosem seus ambientes laborais, haja vista que o adicional deinsalubridade é um direito do trabalhador e tem ...
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The need for efficient water resources management highlights the importance of discussing the watershed sustainability issue. This is a complex subject, which justifies the choice for multidimensional indexes. The aim of this paper is to discuss the assessment of watersheds' sustainability through composite indices to detect this statistical instrument's strengths and weaknesses. This is a descriptive, exploratory, and quantitative research. The literature review on sustainability indices and their application in hydrographic basins guided the selection of a watershed sustainability index (WSI). The dual approach that combines the criteria of the Pressure-State-Response (PER) model with the dimensions of the Hydrology-Environment-Life-Policy model (UNESCO HELP model) guided the selection of the fifteen indicators that were chosen. The WSI was used to assess the degree of sustainability of the Piracicaba, Capivari and Jundiaí river basins during two periods in the 2010s. The analysis of the results detected a minor decrease in the index's value, due to the Hydrology and Politics dimensions that recorded a setback in the second half of the decade under analysis. The result was not worse because of the remarkable improvement recorded in the Life dimension. This compensation is a weakness of the WSI that implicitly promotes the concept of weak sustainability. On the other hand, the selection of indicators guided by the dual approach is particularly interesting and challenging by connecting the PER criteria with the dimensions of sustainability well summarized in the HELP model. ; A necessidade de uma gestão eficiente dos recursos hídricos ressalta a importância de estudos que tratam da sustentabilidade de bacia hidrográficas. Ao mesmo tempo, a complexidade do assunto justifica a escolha de indicadores sintéticos multidimensionais. O objetivo do artigo é discutir a avaliação da sustentabilidade de bacias hidrográficas por meio de índices compostos visando identificar pontos fortes e fracos desse instrumento ...
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A judicialização da medicina é um fenômeno crescente no Brasil, ou seja, há um incremento paulatino de demandas judiciais em face de profissionais de medicina em decorrência de eventos adversos. Este artigo objetivou identificar e sintetizar os mecanismos jurídicos adotados por distintos países para lidar com temas relacionados à segurança do paciente e aos danos aos pacientes decorrentes dos cuidados em saúde. Considerando as premissas previamente estabelecidas neste artigo e seu escopo, foram categorizados os seguintes mecanismos: (i) solução extrajudicial de conflitos em cuidados em saúde; (ii) sistema de queixas de pacientes; (iii) compensação de danos sem culpa ou administrativos; e (iv) disclosure e pedido de desculpas. Tratou-se de estudo teórico e documental, que se alicerçou na literatura especializada sobre cada um dos temas que são objeto dos mecanismos assinalados e no Relatório da União Europeia acerca dos Direitos dos Pacientes, de 2016. Conclui-se que o modelo brasileiro centrado na judicialização da medicina conduz ao enfraquecimento dos laços de confiança estabelecidos entre profissional de saúde e paciente e ao dispêndio de recursos materiais e humanos excessivos pelo Estado e pelas partes envolvidas nas ações judiciais, sem que o resultado da ação judicial garanta satisfação das demandas; e, ainda, não se tem como resultante das ações judiciais a melhoria sistêmica da qualidade dos serviços de saúde. ; The judicialization of medicine is a growing phenomenon in Brazil. There is a gradual increase in suits against physicians as a result of adverse events. This article aimed to identify and synthesize the legal mechanisms adopted by different countries to deal with issues related to patient safety and harm to patients due to health care. Considering the assumptions previously established in this article and its scope, the following mechanisms were categorized: (i) mechanisms on extrajudicial solution of conflicts in health care; (ii) mechanisms on patient complaint system; (iii) mechanisms on compensation of damages without fault or administrative; and (iv) mechanisms on disclosure and apologies. It is a theoretical and documentary study, based on the specialized literature on each of the subjects covered by the mechanisms and the European Union's Report on Patients' Rights, (2016). It was concluded that the fact that the Brazilian model is based on the judicialization of Medicine leads to the weakening of the bonds of trust established between health professional and patient. Also, it contributes to the expenditure of excessive material and human resources on the part of the State and the parties involved in the legal proceedings without guaranteeing the corresponding satisfaction of the same with the result of the judicial action. In addition, because of judicial actions, the systemic improvement of the quality of health services is not yet achieved.
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Este artigo tem como tema a comunicação oficial de crise da Presidência da República Portuguesa (PRP) durante os incêndios florestais que aconteceram nos meses de junho e de outubro de 2017, conhecidos, respetivamente, como "tragédia de Pedrógão Grande" e "incêndios de outubro". Os incêndios de 2017 foram os mais nefastos da história de Portugal e receberam uma grande cobertura dos média internacionais. Naquele ano, Portugal foi o país que mais sofreu com os fogos, de acordo com o relatório da União Europeia (2018), tendo sido responsável por, aproximadamente, 90% das mortes causadas por incêndios. O principal fundamento teórico do estudo é a teoria situacional de comunicação de crise (TSCC) (Coombs, 2007). Na TSCC, Coombs (2007) identificou as variáveis envolvidas numa crise e apresentou as estratégias de resposta mais adequadas a serem aplicadas a cada tipo de crise. Por meio do método da análise do discurso, descrevemos e comparamos a comunicação da Presidência da República Portuguesa na gestão dessas duas crises de origens semelhantes (incêndios florestais) separadas por apenas quatro meses (junho e outubro de 2017). A nossa intenção é contribuir para a compreensão das estratégias de resposta propostas por Coombs (2007) quando aplicadas a uma comunicação exclusivamente baseada no modelo de informação pública (Grunig & Hunt, 1984). A investigação concluiu que a PRP optou pela estratégia de gestão do significado (Coombs, 2015) com informações de ajuste e predominância das respostas reparativas primárias da categoria "reconstrução" e subcategoria "compensação", produzindo a resposta adequada segundo a TSCC (Coombs, 2007). No entanto, observamos que a comunicação de crise da PRP para os incêndios de 2017 é um caso em que as características pessoais do emissor e as variáveis – responsabilidade pela crise, histórico da crise e reputação relacional anterior – foram mais relevantes para a comunicação de crise do que as mensagens propriamente ditas. ; The theme of this article is the official crisis communication of the Portuguese Presidency (Presidência da República Portuguesa – PRP) during the forest fires that occurred in June and in October 2017, respectively known as the "tragedy of Pedrógão Grande" and the "October fires". The fires of 2017 were the most harmful in Portuguese history and received wide coverage in the international media. That year, Portugal was the country that most suffered with fires, according to an European Union report (2018), accounting for about 90% of deaths caused by this type of fire in the entire area covered by the report. The main theoretical basis of this study is situational crisis communication theory (SCCT) (Coombs, 2007). In SCCT, Coombs (2007) identified the variables involved in a crisis and presented the most appropriate response strategies to be applied to each crisis type. Through the discourse analysis method, we described and compared the Portuguese Presidency's communication on the management of these two crises of similar origins (forest fires), only four months apart (June and October 2017). Our aim is to contribute to an understanding of the response strategies proposed by Coombs (2007) when applied to communication exclusively based on the public information model (Grunig & Hunt, 1984). The research concluded that the PRP opted for the managing meaning strategy by adjusting information and predominance of the primary repair responses of the category "rebuild" and subcategory "compensation", producing an appropriate response according to SCCT (Coombs, 2007). However, we note that the PRP crisis communication for the 2017 fires is a case in which the personal characteristics of the sender and the variables – crisis responsibility, crisis history and prior relationship reputation – were more relevant to the effectiveness of crisis communication than the messages themselves.
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This study is based on the assumption that beginning with the passage of the Forest Code in 1965, which was revised by the law of 2012, the Permanent Preservation Area (PPA) of Paraíba do Sul River, PSR, is currently recuperated and preserved. In this context, the objective of this study was to: 1) conduct a temporal survey with respect to the rate of change of gains and losses of forest cover during the years 1966, 1977 and 2017; and, 2) do a spatial analysis in relation to this rate of change. This study was conducted along the stretch of the PSR between the municipalities of Jacareí and Queluz. Maps were used from the Brazilian Institute of Geography and Statistics - IBGE (1964-1966), the Geographic and Cartographic Institute of the state of São Paulo – IGC-SP (1978) (IGC), and high resolution images from the Pléiades satellite (2017). For the spatial and temporal analyses of the study area, geoprocessing techniques were used to quantify the area occupied by forest in two: 100 m buffer strips of the PPA, and in buffer strips of 1,000m, starting from each bank of the river. With respect to forest cover, measurements of its total and average size, proportion, gain or loss, and distance between nearby fragments were made. The results indicate that, from the decade of the 1960s to 2017, forest cover grew from 5.3% to 21%, and from 2% to 13% in the strips of 100 and 1,000 meters, respectively. With respect to areas registered from 1960, there was a reduction of 691 hectares, principally of large areas of remaining forest. However, a portion of this forest area was still present in 2017, but most of this forest was in the area 1,000 m from the riverbanks. These results will aid in the planning for establishment of priority areas for conservation of the riparian forest of the PSR. Through analysis of distances between forest fragments, empty spaces devoid of forest cover were identified, and in some cases these spaces were indicated as priority areas for recuperation. The results are discussed in the context of public policies and the periods of economic development that were drivers of landscape changes in the Paraíba do Sul Valley in the São Paulo region. In conclusion, the results demonstrate that the riparian forest of the PSR has slowly recuperated but is still far from being in compliance with current Brazilian legislation. This study will be an important aid in compliance activities conducted by public authorities in permanent preservation areas in the São Paulo PSR. An ample and refined survey of consolidated and fallow areas is suggested so that mitigation and compensation activities can be proposed for the PSR riparian forest that will promote the conservation of the quality of its water and biodiversity resources. ; This study is based on the assumption that beginning with the passage of the Forest Code in 1965, which was revised by the law of 2012, the Permanent Preservation Area (PPA) of Paraíba do Sul River, PSR, is currently recuperated and preserved. In this context, the objective of this study was to: 1) conduct a temporal survey with respect to the rate of change of gains and losses of forest cover during the years 1966, 1977 and 2017; and, 2) do a spatial analysis in relation to this rate of change. This study was conducted along the stretch of the PSR between the municipalities of Jacareí and Queluz. Maps were used from the Brazilian Institute of Geography and Statistics - IBGE (1964-1966), the Geographic and Cartographic Institute of the state of São Paulo – IGC-SP (1978) (IGC), and high resolution images from the Pléiades satellite (2017). For the spatial and temporal analyses of the study area, geoprocessing techniques were used to quantify the area occupied by forest in two: 100 m buffer strips of the PPA, and in buffer strips of 1,000m, starting from each bank of the river. With respect to forest cover, measurements of its total and average size, proportion, gain or loss, and distance between nearby fragments were made. The results indicate that, from the decade of the 1960s to 2017, forest cover grew from 5.3% to 21%, and from 2% to 13% in the strips of 100 and 1,000 meters, respectively. With respect to areas registered from 1960, there was a reduction of 691 hectares, principally of large areas of remaining forest. However, a portion of this forest area was still present in 2017, but most of this forest was in the area 1,000 m from the riverbanks. These results will aid in the planning for establishment of priority areas for conservation of the riparian forest of the PSR. Through analysis of distances between forest fragments, empty spaces devoid of forest cover were identified, and in some cases these spaces were indicated as priority areas for recuperation. The results are discussed in the context of public policies and the periods of economic development that were drivers of landscape changes in the Paraíba do Sul Valley in the São Paulo region. In conclusion, the results demonstrate that the riparian forest of the PSR has slowly recuperated but is still far from being in compliance with current Brazilian legislation. This study will be an important aid in compliance activities conducted by public authorities in permanent preservation areas in the São Paulo PSR. An ample and refined survey of consolidated and fallow areas is suggested so that mitigation and compensation activities can be proposed for the PSR riparian forest that will promote the conservation of the quality of its water and biodiversity resources. ; Este trabalho parte do pressuposto que a partir da promulgação do Código Florestal em 1965, reafirmada na revisão da Lei em 2012, a Área de Preservação Permanente (APP) do Rio Paraíba do Sul, PRS, encontra-se recuperada e preservada. Dessa forma, o presente trabalho teve como objetivo (1) realizar um levantamento temporal, compreendendo os anos de 1966, 1977 e 2017 e (2) um levantamento espacial, a partir das taxas de mudanças compreendendo ganhos e perdas na cobertura florestal. O trabalho foi realizado no trecho do RPS paulista entre os municípios de Jacareí a Queluz. Foram utilizadas as cartas do Instituto Brasileiro de Geografia e Estatística - IBGE (1964-1966), do Instituto Geográfico e Cartográfico do Estado de São Paulo – IGC-SP (1978) (IGC) e imagens de alta resolução do satélite Pléiades (2017). Para análise espacial e temporal da área de estudo, foram utilizadas técnicas de geoprocessamento quanto a área de ocupação da floresta em duas faixas: 100 m (Área de Preservação Permanente - APP) e 1000 m a partir de ambas as margens. Foram obtidas métricas quanto ao tamanho total e médio da cobertura florestal, proporção de ocupação das áreas de florestas, ganho/perda de áreas coberta por floresta e distância entre os fragmentos mais próximos. Os resultados revelaram que da década 60 até 2017 a cobertura florestal passou de 5,3% para 21% e de 2% para 13% nas faixas de 100 e 1000 metros, respectivamente. Quanto as áreas registradas em 1960, grande parte sofreu redução, uma perda de 691 hectares principalmente dos grandes remanescentes florestais. Entretanto, parte desses remanescentes florestais, permaneceram até 2017, porém, grande parte dessas áreas encontram-se na faixa de 1000 m de distância da margem. Esses resultados permitiram avaliar e sugerir áreas prioritárias para a conservação da mata ciliar ao RPS. A partir da análise das distâncias entre os fragmentos florestais, foram identificados espaços vazios, desprovidos de cobertura florestal e em alguns casos foram indicados como áreas prioritárias para recuperação. Os resultados evidenciaram que, lentamente, parte da mata ciliar ao RPS se recuperou, mas ainda está longe de satisfazer a legislação vigente no país. Esse trabalho pode ser útil para auxiliar a fiscalização das áreas de preservação permanente ao RPS paulista. Ao final considera-se necessário um amplo e minucioso levantamento das áreas de pousio e consolidadas para que sejam propostas ações de mitigação e compensação da mata ciliar ao Rio Paraíba do Sul e subsidiar a conservação da qualidade do recurso hídrico e da biodiversidade.
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This work presents a restructuring of taxes in the automotive sector in Brazil in order to foster sustainable development. Personal vehicles, trucks or buses emit gases that contribute to global warming and cause human health problems. There are policies in Brazil to reduce the emission of air pollutants from vehicles; however, these neither punish the polluter nor provide for damage compensation. The Tax Law, with the Constitutional Polluter Pays Principle, is an efficient instrument for State intervention in the economy. The work compared environmental and economic views regarding fuel and both personal and public vehicles. We estimated the environmental benefits of recycling vehicles in use more than 10 years, taking into consideration pollution engendered in the manufacture of a new vehicle. Finally, we propose to unify vehicular taxation when the vehicle is acquired, by ending the ICMS and PIS / COFINS taxes on fuels and instead taxing CIDE-fuels, without reducing overall collection by the Brazilian government. The ensuing revenue would be used for repairing environmental damages. We have also made suggestions for the improvement of public policies to control emissions of atmospheric pollutants. ; O presente trabalho tem por objetivo apresentar a reestruturação dos tributos no setor automotivo no Brasil, visando ao desenvolvimento sustentável. Os veículos automotores, de passeio, caminhão ou ônibus, emitem gases que contribuem para o aquecimento global e que causam problemas à saúde humana. No Brasil existem políticas públicas para redução da emissão de poluentes atmosféricos por veículos, no entanto nenhuma delas é eficiente para punir o proprietário de veículo poluidor. Além disso, não é realizada a compensação dos danos ambientais. O Direito Tributário, com auxílio do Princípio Constitucional do Poluidor Pagador, é um eficiente instrumento de intervenção na Economia pelo Estado. Realizou-se no trabalho o comparativo ambiental e econômico de combustíveis e meios de transporte individual e coletivo. Estimaram-se os benefícios ambientais da reciclagem de veículos com mais de 10 anos de uso, considerando os poluentes na fabricação de um veículo novo. Por fim, foi proposta a unificação de tributos no Brasil, na aquisição de veículos, a extinção do IPVA e do ICMS e PIS/COFINS sobre combustíveis, concentrando-se a cobrança de tributos sobre combustíveis na CIDE-combustíveis, sem afetar a arrecadação do governo brasileiro, bem como vinculando parte das receitas desse tributo sobre combustível para a finalidade da reparação dos danos ambientais. Foram apresentadas sugestões para aprimoramento de políticas públicas que combatem a emissão de poluentes atmosféricas por veículos. ; O presente trabalho tem por objetivo apresentar a reestruturação dos tributos no setor automotivo no Brasil, visando ao desenvolvimento sustentável. Os veículos automotores, de passeio, caminhão ou ônibus, emitem gases que contribuem para o aquecimento global e que causam problemas à saúde humana. No Brasil existem políticas públicas para redução da emissão de poluentes atmosféricos por veículos, no entanto nenhuma delas é eficiente para punir o proprietário de veículo poluidor. Além disso, não é realizada a compensação dos danos ambientais. O Direito Tributário, com auxílio do Princípio Constitucional do Poluidor Pagador, é um eficiente instrumento de intervenção na Economia pelo Estado. Realizou-se no trabalho o comparativo ambiental e econômico de combustíveis e meios de transporte individual e coletivo. Estimaram-se os benefícios ambientais da reciclagem de veículos com mais de 10 anos de uso, considerando os poluentes na fabricação de um veículo novo. Por fim, foi proposta a unificação de tributos no Brasil, na aquisição de veículos, a extinção do IPVA e do ICMS e PIS/COFINS sobre combustíveis, concentrando-se a cobrança de tributos sobre combustíveis na CIDE-combustíveis, sem afetar a arrecadação do governo brasileiro, bem como vinculando parte das receitas desse tributo sobre combustível para a finalidade da reparação dos danos ambientais. Foram apresentadas sugestões para aprimoramento de políticas públicas que combatem a emissão de poluentes atmosféricas por veículos.
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