Extrafiscalidade e meio ambiente: O tributo como instrumento de proteção ambiental. Reflex��es sobre a tributa����o ambiental no Brasil e na Costa Rica.

O objeto central da pesquisa dirige-se �� an��lise do papel que pode desempenhar o tributo como um dos instrumentos jur��dicos que podem ser utilizados pelo Estado com a finalidade de proteger o meio ambiente e promover o desenvolvimento sustent��vel. O trabalho analisa a introdu����o da vari��vel ambiental no sistema tribut��rio do Brasil e da Costa Rica. Considerando o car��ter poli��drico da quest��o ambiental, a pesquisa foi estruturada em cinco cap��tulos, desenvolvidos a partir de quatro perspectivas, todas elas interligadas entre si: 1. A perspectiva ��tica-ambiental. No primeiro cap��tulo �� feita uma reflex��o sobre a crise ambiental que caracteriza a sociedade de risco e sobre os postulados ��ticos que devem nortear a rela����o do ser humano com a natureza. Sustenta-se que o discurso ��tico deve ser um referente necess��rio no debate da quest��o ambiental. A ��tica deve ser o ponto de partida para o desenho e implementa����o de instrumentos jur��dicos cuja finalidade seja a defesa do meio ambiente; 2. A perspectiva constitucional ambiental. No segundo cap��tulo analisa-se o direito ao meio ambiente ecologicamente equilibrado, direito fundamental da terceira dimens��o, fundamentado no valor da solidariedade e que passa a ser estabelecido como um direito fundamental em diversas Constitui����es Pol��ticas a partir da d��cada dos setenta do s��culo passado; 3. A perspectiva econ��mica ambiental. No terceiro cap��tulo reflete-se sobre a estreita rela����o existente entre economia e meio ambiente, sobre as externalidades ambientais, o papel do Estado como regulador das atividades econ��micas, a ideia de desenvolvimento sustent��vel, e sobre os instrumentos de regula����o ambiental. 4. A perspectiva tribut��ria ambiental. A partir da base preliminar exposta nos tr��s primeiros cap��tulos, nos cap��tulos quatro e cinco �� analisado o tema da tributa����o ambiental. No cap��tulo quatro s��o realizadas considera����es sobre o fundamento e as finalidades dos tributos. Destaca-se que a fiscalidade ambiental pode ser implementada atrav��s de tributos ambientais em sentido estrito pr��prio -, de finalidade extrafiscal, ou atrav��s de tributos ambientais em sentido amplo impr��prio -, caracterizados pela introdu����o de elementos ambientais na tributa����o ordin��ria, que produzem efeitos extrafiscais. �� feita uma reflex��o sobre os princ��pios que orientam e limitam a extrafiscalidade ambiental, as cr��ticas realizadas aos tributos ambientais, os elementos do tributo ambiental estrito sensu, e sobre algumas das experi��ncias tribut��rio ambientais de maior relev��ncia no direito comparado. Finalmente, no ��ltimo cap��tulo, a partir do marco de refer��ncia pr��vio analisa-se o estado da tributa����o ambiental no Brasil e na Costa Rica. S��o descritas as principais figuras tribut��rias de car��ter ambiental existentes nos ordenamentos jur��dicos do Brasil e da Costa Rica, e reflete-se sobre as caracter��sticas da tributa����o ambiental em ambos os pa��ses. S��o realizadas recomenda����es que poder��o ser consideradas nos procedimentos para propor e implementar tributos ambientais, e s��o realizadas algumas observa����es com o intuito de elaborar uma proposta para esverdear o sistema tribut��rio do Brasil e da Costa Rica. A tese pretende ser um contributo para o debate sobre ao papel que pode desempenhar a tributa����o ambiental, como uma das poss��veis respostas ao uso inconsciente da natureza, e como instrumento para promover uma consci��ncia ambiental que vise o desenvolvimento sustentado.

Conserva����o dos invertebrados em ��rea de proteção ambiental litor��nea no nordeste do Brasil: contribui����es da educa����o ambiental para a sustentabilidade

Today's society is in a real collapse of an environmental nature. The populations are lost due to a dream of development without thinking of the consequences that said development can bring to human populations. Thus, it is necessary that strategies be developed for the purpose of protecting the flora and fauna that is at risk from suffering the pressure to achieve this development. Thus important issues involving the need to conserve nature and the creation of protected areas as these strategies are increasingly being developed in research, whether in the biological and / or social. In this sense, the aim of this research through environmental perception social actors for the formation of significant elements for understanding the relationship between man and nature, and from there to provide actions for sensitization. As well as changing attitudes towards environmental issues, to thereby provide analysis based on Environmental Education in order to provide the production of environmental knowledge as a tool that provides value shift. This area of research was to study the Environmental Protection Area Jenipabu - APA Jenipabu, located in northeastern Brazil. Where, from the environmental perception of students from schools within and around this Nature Conservation Unit notes were made regarding the value and meaning given by students, and how this, the feeling of belonging to these groups. This dissertation is composed of two chapters, the first is titled Environmental perception and feeling of belonging in the area of environmental protection in coastal RN - Brazil, where it makes a diagnosis of how these groups understands and realizes the Unity of Nature Conservation. The second, which is titled Construction of environmental knowledge and conservation of invertebrates in the Environmental Protection Area in the northeast coast of Brazil, specifically developed in the school from within the APA Jenipabu, in order to promote a sense of belonging for those students who become multipliers, in order to realize the importance and necessity of having this unit for Nature Conservation. Looking to the degree of importance of environmental education as a tool to raise awareness on conservation of invertebrates and is all the fauna and flora exists, whether in a conservation of nature or not

Macrofauna de ambientes n��o consolidados adjacentes �� recifes da ��rea de proteção ambiental dos recifes de corais Rio Grande do Norte, Brasil

This study aimed to characterize, for the first time, the benthic invertebrates that inhabit the region of soft bottoms adjacent to the APARC reefs in order to situate them as an important component of infralittoral coastal areas of Northeast Brazil. Soft bottoms areas of APARC corresponds to infralittoral zones vegetated by seagrass Halodule wrightii and unvegetated infralittoral zones, both subjected to substantial hydrodynamic stress. Through scuba diving, biological and sedimentary samples of both habitats were analyzed, with a cylindrical sampler. We identified 6160 individuals belonging to 16 groups and 224 species. The most abundant macrofaunal group was Polychaeta (43%), followed by Mollusca (25%) and Crustacea (14%), what was expected for these environments. In the first chapter, regarding vegetated areas, we tested three hypotheses: the existence of differences in the faunal structure associated with H. wrightii banks submitted to different hydrodynamic conditions; the occurrence of minor temporal variations on the associated macrofauna of banks protected from hydrodynamic stress; and if the diversity of macrofauna is affected by both benthophagous predators and H. wrightii biomass. It was observed that macrofauna associated at the Exposed bank showed differences in structure when comparing the Protected bank, the granulometry of the sediments, that co-varies with the hydrodynamism, was the cause of these variations. The results also pointed to a lower temporal variation in the macrofaunal structure on the Protected bank and a negative relation between macrofaunal and benthophagous fish abundance. At the Exposed bank, a greater faunal diversity was observed, probably due to the higher seagrass biomass. The second chapter compares the vegetated and non-vegetated areas in order to test the hypothesis that due to greater seasonal stability in tropical environments, seagrass structure would act to distinguish the vegetated and non-vegetated areas macrofauna, over time. It was also expected that depositivores were the most representative invertebrates on non-vegetated environments, on the assumption that the seagrass bank would work as a source of debris to adjacent areas, enriching them. Considering all sampling periods, the total macrofauna abundance and diversity were higher in vegetated areas, when compared to non-vegetated ones. Seasonally, the structural complexity provided by Halodule differentiated more clearly the fauna from vegetated and non-vegetated areas, but only at the climatic extremes, i.e. Dry season (extreme climatic stability, with low hydronamism variation) and Rainy season (great hydrodynamism variation and probably vegetated bank burial). Furthermore, the high organic matter levels measured in the sandy banks coincided with an outstanding trophic importance of deposit feeders, proving the debris-carrying hypothesis. The last chapter focused on the non-vegetated areas, where we tested that the hypothesis infaunal halo in tropical reefs depending on local granulometry. In this context, we also tested the hypothesis that benthophagous fish predation would have an effect on the low abundance of macrofaunal groups due to the high hydrographic stress, thus allowing other predatory groups to have greater importance in these environments. Proving the hypothesis, no spatial variation, both on abundance families neither on community structure, occur along distance of the edge reefs. However, we found that complex combinations of physical factors (grain size and organic matter levels originated from local hydronamic conditions) covary with the distance from the reefs and has stronger influence on macrofauna than considered biological factors, such as predation by benthophagous fishes. Based on the main results, this study shows that unconsolidated areas around APARC reefs are noteworthy from an ecological and conservational point of view, as evidenced by the biota-environment and organismal relations, never before described for these areas

A tributa����o como instrumento de proteção ambiental no Brasil

The Federal Constitution of 1988 gave special treatment to the issue of the environment, raising this diffuse right to the status of a fundamental right. In order to preserve it, the constitutional order is provided with various means to this purpose, including the possibility of using taxation. Several principles both constitutional, as infraconstitucional, support the use of taxation as a legal instrument to protect the environment. There is an intense legal debate about the suitability, characteristics, purposes and principles which underlie and restrict the environmental taxation. Discussions and proposals for reform of the tax system in order to include the ecological aspect at its core have been developed. The use of taxation as a way to fund public expenditures related to environmental causes, promote the internalization of negative externalities and as a way to induce behavior to benefit the environment finds support in the Brazilian legal system. This paper seeks to demonstrate that the national tax system is fully able to act as a tool available to the state for the implementation of the fundamental right to an ecologically balanced environment, whether through the taxes fiscal role or due, mainly, through the phenomenon of extrafiscality. Also, it is intended, through doctrinal, jurisprudential analysis and concrete cases, to investigate whether the tax system can be effective in protecting the environment in the way it is currently constructed, or if there is need to proceed with changes in its structure in order to achieve this goal

AN��LISE DAS POL��TICAS DE PROTE����O AMBIENTAL NA ��REA MARINHA DO LITORAL NORTE DE S��O PAULO, BRASIL

O trabalho analisa a efic��cia das pol��ticas ambientais na ��rea marinha do Litoral Norte de S��o Paulo, com base no levantamento e an��lise da legisla����o vigente, do material bibliogr��fico e cartogr��fico existente, entrevistas e trabalhos de campo. O principal instrumento de ordenamento territorial compreendendo a ��rea marinha �� o Zoneamento Ecol��gico-Econ��mico regional institu��do em 2004, atualmente em fase de revis��o, sendo identificados diversos problemas quanto �� sua aplica����o. Uma importante iniciativa governamental foi a cria����o da ��rea de Proteção Ambiental Marinha do Litoral Norte em 2008, atualmente com o Conselho Gestor constitu��do e diversas a����es em desenvolvimento. Os principais desafios para a gest��o ambiental da ��rea marinha s��o: a estrutura����o dos ��rg��os competentes para a melhoria do licenciamento, fiscaliza����o e proteção ambiental; a resolu����o da quest��o fundi��ria e das atividades poss��veis nas ilhas; o ordenamento e regulamenta����o da pesca, do turismo e demais atividades no setor marinho. Em face dos empreendimentos previstos para a regi��o, com forte influ��ncia no setor marinho, como o Projeto de Explora����o de G��s de Mexilh��o, e o projeto de amplia����o do Porto de S��o Sebasti��o, faz-se necess��ria uma gest��o ambiental mais eficiente e integrada entre as institui����es atuantes na ��rea.

Preserva����o ambiental e crescimento econ��mico no Brasil

O presente trabalho trata do suposto dilema existente entre o crescimento econ��mico e a qualidade do meio ambiente. Apresentamos, primeiramente, uma revis��o da literatura existente sobre a Curva Ambiental de Kuznets, pela sua relev��ncia no que concerne a este tema. Em seguida, utilizando como vari��vel dependente o percentual de ��reas estaduais preservadas dos 26 estados brasileiros e do Distrito Federal, testamos empiricamente qual a rela����o existente no Brasil entre crescimento econ��mico e preserva����o ambiental. A maior contribui����o deste trabalho �� oferecer uma compila����o dos dados referentes ��s unidades de conserva����o estaduais de todos os estados da federa����o brasileira. A conclus��o a que chegamos �� que, no Brasil, existe uma rela����o positiva entre a cria����o de unidades de conserva����o e o crescimento econ��mico dos estados da federa����o.

D��pteros (Culicidae) transmissores de arbov��rus em ��rea de proteção ambiental urbana (Parque das Dunas Natal-RN,) 2004-2006

Desenvolvido no Parque das Dunas, segunda reserva ambiental urbana do Brasil, ocupando uma ��rea de 1.172,80 hectares, com caracter��stica de mata atl��ntica de dunas, situada numa faixa litor��nea na regi��o urbana do munic��pio de Natal (05�� 46 S, 35�� 12 W), o presente estudo, realizado durante os anos de 2004 a 2006, teve como objetivo identificar as esp��cies de culic��deos existentes no Parque das Dunas, capazes de transmitir arbov��rus, tendo em vista que em 2004 houve uma epizootia de saguis (Callitrix jacchus), que causou grande mortandade, sem defini����o do agente etiol��gico. No ano de 2004, foram pesquisados sete pontos no interior da mata, com instala����o de 20 armadilhas de ovitrampas e 20 de bambu para coleta dos imaturos. Para os adultos, durante quatro vezes por semana, foram usadas as armadilhas de Sannhon. Foram coletados 5.691 imaturos, sendo 839 Ae. aegypti, 3.184 Ae. albopictus e 1.668 Hg. leucocelaenus. A coleta dos adultos foi realizada de 2004 a 2006, etapa em que se recolheu 17.506 culic��deos adultos, sendo 17.244 Wy. bourrouli, 255 Ae. aegypti, 593 Ae. albopictus, 1.275 Hg. leucocelaenus, 294 Oc. scapularis, 05 Oc. taeniorynchus, 02 Oc. serratus e 3 Li. durhami. Para os imaturos houve correla����o significativa entre Ae. aegypti e umidade relativa do ar p = 0, 049 e pluviometria p = 0,00, Ae. albopictus apresentou correla����o significativa positiva com a pluviometria, enquanto Hg. leucocelaenus n��o apresentou nenhuma das vari��veis clim��ticas. Para os adultos, a an��lise de s��rie temporal aponta flutua����o sazonal significativa para Ae. aegypti (p = 0,003); Ae. albopictus (p = 0,04); Oc. scapularis (p = 0,008 ) e Hg. leucocelaenus (p = 0,003). Uma correla����o significativa negativa foi observada entre o n��mero de Ae. albopictus coletado e a temperatura (Corr= - 0,50, p = 0,01); isto ��, para cada 1��C a mais h�� diminui����o de 7 esp��cimes. Este estudo teve a participa����o de uma equipe multidisciplinar: bi��logos, entomologistas, para confirma����o das esp��cies; t��cnicos de laborat��rio, para acompanhamento di��rio das larvas eclodidas das armadilhas de ovitrampas. Teve a importante colabora����o de profissionais da Funda����o Oswaldo Cruz FIOCRUZ/Rio de Janeiro, da Universidade de S��o Paulo USP para identifica����o do grupo Wyeomyia.

A ocupa����o urbana do entorno de zonasde proteção ambiental de natal, suas condi����es de sustentabilidade e a rela����o com a ocorr��ncia de insetos vetores

This study started from the hypothesis of the existence of a relation between the type of the urban occupation concerning to the sustainability conditions at the proximity of Environment Protected Zones and the occurrence of vectors insects in Natal, Rio Grande do Norte, Brazil. This research, which used data available by the City Administration Health and Urbanization Secretaries (respectively SMS and SEMURB), in the time period of 2006 to 2008, aimed to characterize the study site in terms of urban occupation, relating it to social environmental aspects of land occupation and the occurrence of vectors insects. This study is presented in two papers, the first one linking the occurrence of vectors insects and sustainable development indicators and the second relating the incidence of reported cases of Dengue and Dengue Hemorrhagic Fever (DHF) and the occurrence of larvae infection indexes of Aedes aegypti, in Natal, Rio Grande do Norte State. In the first paper, was made a correlation between Dengue Fever vectors and Visceral and Tegumentar Leishmaniasis vectors and sustainable development indicators, selected from IDS Brasil- 2008. Through factorial analysis a Sustainability Index (SI) was acquired for each region, the northern region of the municipality obtained lower numbers than southern region, which, in its turn, presented better sustainability conditions. Linking this index to vector infestation parameters shows a high significant correlation between the SI and the Breteau Index of Aedes aegypti (p=0,028) as well as with SI and sand flies infestation index (p=0,01). Higher rates in vectors infestation in regions with a lower Sustainable Development Index demonstrates that this index can be used to determine the increasing of probability of Aedes and sand flies occurrence in urban environment. The second paper analyzed the occurrence of the main vector of Dengue and DHF, the Aedes aegypti mosquito, and the relation between larvae infection indexes of this insect and reported cases of the diseases. This study revealed unexpected relation where areas with higher Breteau s Indexes showed lower infection rates of Dengue Fever, although showing high incidence of DHF

Educomunica����o: uma estrat��gia para promover o ambiente em uma ��rea de proteção ambiental costeira

This study aimed to evaluate the potential of two public schools in Educommunication related to Environmental Protection Area Jenipabu (APAJ) located in Rio Grande do Norte / Brazil, based on perceptions of educommunicatives practices on the environment as well as perform an action included in the school APAJ. In the first phase of the research were three separate questionnaires designed to identify the actions, practices and experiences of three sets of audiences: teachers, students and parents from both schools. In the second phase, activities were carried out as educomunicatives class actions involving ride, maps of environmental design and construction of a mural on the school newspaper APAJ. We opted for the participant, making the observation in a previous visit to knowledge of the schools, where they made the first contacts with the administrative team, teachers and students, and then the application of semi-structured questionnaire to teachers, students and parents of the 4th and 5 years of elementary school the morning hours. The results showed the detachment of these actors in the knowledge, participation and involvement with APAJ, caused by the absence of actions and actions involving teaching practices educomunicatives students to interact with the environment, taking as its starting point the living space.

Percep����o e a����es educativas em ambientes escolares: enfoques aos documentos legais determinantes em ��rea de proteção ambiental

Coordena����o de Aperfei��oamento de Pessoal de N��vel Superior

Privatiza����o e proteção ambiental : mudan��as institucionais no controle ambiental / Paulo de Bessa Antunes. --

Estudo comparado sobre os entes reguladores para os servi��os p��blicos concedidos no direito dos Estados Unidos, Austr��lia, M��xico, Bol��via e Brasil.

Situa����es geogr��ficas em movimento nas praias da ��rea de proteção ambiental de Jenipabu: das ideologias ambientais ao territ��rio usado pelo circuito inferior do turismo

The ��rea de Proteção Ambiental de Jenipabu was created by Decreto 12,620/95, covering the beaches of Redinha Nova, Santa Rita and Jenipabu and Campina communities in the municipality of Extremoz, and Africa community fragment, in Natal. This protected area was created in the context of expansion of tourism in Rio Grande do Norte, in the 1990s, in which PRODETUR investments made possible the installation of infrastructure equipment, mainly in the Via Costeira and Ponta Negra beach in Natal by inserting it in the sun and sea tourism route to Northeast Brazil. In this context the beach Jenipabu in Extremoz, became one of the main attractions for those visiting Natal, due to the natural elements of its landscape, its dune field, which is offered to tourists the buggy ride. In December 1994 the excess buggy rides held in these dunes led to IBAMA ban their access to buggy for carrying out environmental study. This measure resulted in the creation of APAJ in 1995 with the goal of ordering the use and occupation to protect its ecosystems, especially the dunes, the disordered tourism. Given this context, this work aims to analyze the process of creating the APAJ and changes in the geographic space of its beaches, Redinha Nova, Santa Rita and Jenipabu, from the materialization of tourism process, as well as their implications for its residents. To this end, this paper presents a discussion of environmental currents that developed in the western portion of the globe, focusing on the need to regulate small areas of the national territory in protected areas, and an analysis of public policies that enabled the implementation tourism in APAJ as well as the laws and decrees governing the process of creation and management. Using the theory of circuits of urban economy of the Santos (2008) to analyze the territory used by tourism on the beaches of Redinha Nova, Santa Rita and Jenipabu, showing their dependent relationship with the territory used by the upper circuit on the Via Costeira and in the Ponta Negra beach and its influence on the APAJ urbanization process. Ending with the analysis of the influence of the materialization of tourism in the transformation of stocks ways of being-in-space and space-be of the Santa Rita and Jenipabu beaches in each geographical situation of APAJ among the first decades of the twentieth century to the 2014. Fieldwork was conducted between 2012 and 2014, performing actions of qualitative interviews with older residents of Santa Rita and Jenipabu beaches, interviews with structured questionnaire with merchants of APAJ and collecting GPS points trades, identifying and mapping the territory used by the lower circuit in APAJ beaches.

Preserva����o ambiental, um discurso de todos da Eco 92 �� Rio + 20

Colet��nea de discursos e debates realizados no ��mbito da C��mara dos Deputados sobre diferentes temas relacionados ao meio ambiente.

Aspectos controversos da legisla����o ambiental para o setor el��trico

Consultoria Legislativa - ��rea XI - Meio Ambiente e Direito Ambiental, Organiza����o Territorial, Desenvolvimento Urbano e Regional.