NDLI: Tributación ambiental, macroeconomía y medio ambiente en América Latina: aspectos conceptuales y el caso de Brasil

Content Provider	Semantic Scholar
Author	Motta, Ronaldo Serõa Da
Copyright Year	2001
Abstract	Resumen Este texto presenta los fundamentos teoricos y conceptuales de la tributacion ambiental. Examina primero las relaciones entre la gestion macroeconomica y el control ambiental. La ambiguedad de estas relaciones determina la necesidad de intervenciones microeconomicas de acuerdo a los precios y costos ambientales. La politica fiscal constituye el principal instrumento para trasladar las preocupaciones de caracter macro al ambito micro. Se analiza entonces la propuesta de tributacion ambiental de la reforma tributaria en discusion en el Congreso Nacional de Brasil. Finalmente, se discute la factibilidad de la instrumentacion de este nuevo esquema, procurando aclarar las cuestiones mas controversiales y analizar algunos dilemas sobre los cuales la sociedad brasilena debiera pronunciarse a fin de aprovechar esta coyuntura para incorporar definitivamente la variable ambiental a sus objetivos de desarrollo.
File Format	PDF HTM / HTML
Alternate Webpage(s)	https://repositorio.cepal.org/bitstream/handle/11362/5416/S01121045_es.pdf?isAllowed=y&sequence=1
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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