The Resource O enquadramento constitucional dos tributos ambientais : sua natureza e regime

O enquadramento constitucional dos tributos ambientais : sua natureza e regime

Label
O enquadramento constitucional dos tributos ambientais : sua natureza e regime
Title
O enquadramento constitucional dos tributos ambientais : sua natureza e regime
Creator
Subject
Language
eng
Summary
There is an increasing overlap between tax law issues and environmental law issues, with taxes being used as instruments of environmental politics. The usefulness of this convergence of concepts, whether aimed at reducing political costs of taxation or aimed at increasing the effectiveness and efficiency of environmental protection, depends on the concrete design of the instrument, which in its turn will influence the legal regime. An analysis of the three concepts of fees, charges and taxes shows that although they are all useful in environmental politics, each of them has its specific context of application. This article offers a conceptual delimitation and explanation
Citation source
In: Revista de finan├žas p├║blicas e direito fiscal. - Coimbra. - Vol. 7 (2014),
Geographic coverage
  • European Union
  • Europe
Language note
Portuguese
Label
O enquadramento constitucional dos tributos ambientais : sua natureza e regime
Instantiates
Publication
Label
O enquadramento constitucional dos tributos ambientais : sua natureza e regime
Publication

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    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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