Arruda Matheos de Lima, Isabel (2014) Die steuerlichen Lenkungsnormen im Bereich Umwelt. PhD thesis, Universität zu Köln.

[img]
Preview
PDF
KUPS_Isabel_Arruda_Matheos_de_Lima_Dissertation.pdf

Download (2MB)

Abstract

This thesis is dedicated to the study of inductive environmental tax norms, one of the instruments with increasing propagation used for nature preservation. These norms are defined in this work as any tax norm that within its environmental policy guidance is able to induce certain behaviour of individuals, changing the conduct that they probably would perform if there were no such a norm, either by tax collection or exemption, as well as by stipulating environmental purposes for the amounts raised. The aim is to verify whether such norms are or are not in fact able to achieve the targets proposed within the respective legal systems. The economic contributions to this matter are also considered as well as the requirements established by law. The theoretical concepts that are developed throughout the chapters are then applied on case studies observed in the Brazilian and German legal systems.

Item Type: Thesis (PhD thesis)
Creators:
CreatorsEmailORCID
Arruda Matheos de Lima, IsabelUNSPECIFIEDUNSPECIFIED
URN: urn:nbn:de:hbz:38-58541
Subjects: Law
Uncontrolled Keywords:
KeywordsLanguage
SteuerrechtGerman
LenkungsnormenGerman
UmweltGerman
Faculty: Faculty of Law
Divisions: Faculty of Law > Institut für Steuerrecht
Language: German
Date: 2014
Date of oral exam: 7 August 2014
Referee:
NameAcademic Title
Hain, Karl EberhardtProf. Dr.
Full Text Status: Public
Date Deposited: 08 Dec 2014 14:30
Funders: DAAD, CAPES
URI: http://kups.ub.uni-koeln.de/id/eprint/5854

Downloads

Downloads per month over past year

Export

Actions (login required)

View Item View Item