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- Title
ICMS ECOLÓGICO: UM DESAFIO À SUSTENTABILIDADE ECONÔMICO AMBIENTAL NO AMAZONAS.
- Authors
Pozzetti, Valmir César; Campos, Jalil Fraxe
- Abstract
The exaggerated and indiscriminate consumption of environmental resources has changed the quality of life of the inhabitants of the planet Earth. It is necessary that mankind seeks alternatives to preserve life with quality. So, in the search for options, the objective of this research is to analyze the legislation of ICMS - Tax on circulation of goods and services, greater representation for the States and verify, through extrafiscalidade, there is possibility of using this tax to achieve economic sustainability in Amazonas, generating employment and income without degrading the environment. The conclusion is that the Ecological ICMS - Tax on circulation of Goods and services - has been deployed in several States of the Federation, successfully, and that for the State and municipalities of Amazonas would be perfectly feasible to legislate Would this respect; because the concentration of economic activity that focuses on the city of Manaus, would provide the municipalities of the interior the transfer of part of the ICMS quota, getting resources, without without degrading the environment with polluting economic activities. The methodology used in this research was the deductive method; as to the means to research was the use of bibliographic legislation, doctrine and jurisprudence and, as with the research was qualitative.
- Subjects
ENVIRONMENTAL impact charges laws; VALUE-added tax; ENVIRONMENTAL degradation; SUSTAINABLE development; UNIVERSIDADE Federal do Amazonas
- Publication
Revista Jurídica (0103-3506), 2017, Vol 2, Issue 47, p251
- ISSN
0103-3506
- Publication type
Article
- DOI
10.6084/m9.figshare.5186836