Estratégias fiscais e ofensas aos direitos fundamentais da saúde e do meio ambiente
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2021-11-04
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Universidade Federal de Goiás
Resumo
This dissertation aims to study whether the continual renewal of the validity of Agreement
nº. 100/1997 is unconstitutional and confronts the right to health and the right to a
balanced environment. For the development of the research, a qualitative approach is
methodologically adopted, which allows for greater freedom of reasoning construction
carried out through the analysis of documents and literature review. The research is
divided into four chapters. The first chapter brings the entire structure for the development
of the dissertation, as well as the legal regulation in Brazil on pesticides and the profile
of use and consumption of such products in the country. In the second chapter, a study
about tax incentives from an economic perspective is carried out, using as theoretical
reference the Economic Analysis of Law and the Theory of Games, to then analyze the
proposal of Agreement nº 100/1997. The third chapter presents ADI No. 5.553, in its
formal aspect, which questions the Agreement studied. This chapter also examines the
right to health and the right to a balanced environment from the perspective of
fundamental rights theory. The fourth chapter covers the material analysis of ADI No.
5.553, comprising a study of the data and documents presented therein. Finally, it is
concluded that a continuous renewal of ICMS Agreement No. 100/1997 confronts the
right to health and the right to a balanced environment.
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Citação
DOMINGOS, A. T. S. Estratégias fiscais e ofensas aos direitos fundamentais da saúde e do meio ambiente. 2021. 118 f. Dissertação (Mestrado em Direito Agrário) - Universidade Federal de Goiás, Goiânia, 2021.