Navegando por Assunto "Externalidades ambientais"

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Acesso aberto (Open Access)
O Desempenho das diretrizes socioeconômicas e ambientais nas compras governamentais das Instituições Federais de Ensino Superior do estado do Pará
(Universidade Federal do Pará, 2023-05-11) SILVA, Jayme Nascimento; SANTANA, Antônio Cordeiro de; http://lattes.cnpq.br/2532279040491194; https://orcid.org/0000-0002-4324-9178
Sustainable Public Procurement must follow sustainability criteria in the acquisition of goods and services by Federal Public Administration bodies, being an important tool to contribute to the Sustainable Development Goals. The adoption of these criteria is intended to encourage good Circular Economy practices as a requirement for environmental sustainability, especially in public organizations. The Federal Institutions of Higher Education (IFES) play a key role in the development of research and practical actions, especially to contribute to Sustainable Development. The theoretical foundation is related to the concepts that lead to the understanding of environmental issues through the economic sciences, especially based on the perception of the law of thermodynamics and the dynamics of natural ecosystems, and their influence on the Sustainable Public Procurement policy. The general objective of the thesis is to analyze the behavior of government purchases of Federal Institutions of Higher Education in the state of Pará in relation to socioeconomic and environmental guidelines, as well as to build a sustainable purchase indicator to identify and qualify the performance level of IFES in Pará. The methodology covers the application of quantitative methods to analyze the set of data referring to the purchases of the IFES in the period from 2010 to 2021 and, for this, the extraction of data from the biddings was used for the application of a survey aligned with the revision of the literature and application of Exploratory Factor Analysis and identify the factors of biosocioeconomic benefits of purchases; knowledge of legislation; procurement chain governance. The research demonstrates that, despite the set of incentives in Brazilian legislation aligned with international agreements to achieve the Sustainable Development Goals, the applicability of the legislation had a restricted scope due to the low availability of sustainable goods and the limited participation of public servants in this process, whose engagement is fundamental for the success of the Sustainable Public Procurement policy.
Acesso aberto (Open Access)
Isenções fiscais e proteção ambiental: entre o poluidor-pagador, o usuário-pagador e o protetor-recebedor
(Universidade Federal do Pará, 2016-09-02) BRITO, Luis Antonio Gomes de Souza Monteiro de; KZAM NETO, Calilo Jorge; http://lattes.cnpq.br/0615330668721075
This study aims to analyze the legal validity of the green tax exemption in relation to the environmental-legal principles of the polluter-pays, the user-pays and the protector-receiver. Therefore, in the first chapter is going to be done an analysis essentially propaedeutic, to feature the Law, presenting its sources and the concept of legal system, legal sanction and legal norm, the latter emphasizing the distinction between rules and principles and the characterization of validity. In the second chapter is going to presented the economic fundaments of environmental taxation, with a generic presentation of the economy of natural resources and the characterization of them as common resources and the economic definition of externality and explicitness of the means available to its elimination with the market extension or with the market correction. In the third chapter is going to be done the legal structuration of the matrix-principle of the economic-environmental efficiency, which is considered the common legal-normative basis of the legal-environmental principles of the polluter-pays, the user-pays and the protector-receiver. The fourth chapter is going to be dedicated to the conceptual construction of the green tax exemptions, delimiting them in relation to the general tax exemptions and demonstrating specifically its potential extrafiscal inductor of ecologically beneficial behaviors feature. Lastly, based on the results obtained within the last chapters, is going to be analyzed the relation between the green tax exemptions and the protector-receiver principle and after with the polluter-pays and the user-pays principles, then finally define about the validity or the invalidity of that tax benefit against the economic-environmental principles.