POLÍTICA FISCAL COMO INSTRUMENTO DE PRESERVAÇÃO DO AMBIENTE ATMOSFÉRICO URBANO PARA O ESTADO DE GOÍÁS: O CASO DE GOIÂNIA

Abstract

Develops the creation of a Vehicle Ecological Tax VET in the State of Goiás Brazil as a mean of atmospheric air preservation on the state (Goiás-Brazil), from cases research in the city of Goiânia (Goiás Capital). It will be a tax hypothesis to develop the In Use Vehicle Inspection and Maintenance Program I/M that will reach all the state territory. The main goal is to analyse the influence of the vehicle pollution in the atmospheric environment degradation, examining the pollution emissions from vehicles in state, national and international level, developing an state statute (law) to stop this degradation process in the State of Goiás. So, These evaluations will be developed from bibliographic research and from the state institutions that supervise the vehicles and measure the pollution levels that will allow to quantify the environmental destruction potential of these goods (automobiles). From the analysis of the results is suggested the creation of the Vehicle Ecological Tax whose goal is to reduce the atmospheric air degradation on the State and as a consequence to increase the population quality of life. The proposition involves structure changes in public transportation and in the behavior of the vehicles owners that will be obliged to present their automobiles to be regular inspected every year.