Browsing by Author "Souza, Luciana Oliveira de"

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    A extrafiscalidade como instrumento indutor do desenvolvimento sustentável
    (Universidade Católica do Salvador, 2019-10) Portella, André Alves; Souza, Luciana Oliveira de; UCSAL, Universidade Católica do Salvador
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    Gestão de risco alimentar de Salvador por meio de uma política tributária indutora da agroecologia
    (Universidade Católica do Salvador, 2020-07-29) Souza, Luciana Oliveira de; Portella, André Alves; http://lattes.cnpq.br/; Tinôco, Moacir Santos; http://lattes.cnpq.br/; Monteiro, Augusto de Oliveira; http://lattes.cnpq.br
    This dissertation aims to promote the management of food risk in Salvador through a tax policy to encourage agroecology. In order to carry out this study, the dignity of the human person in risk society was carried out, in an interdisciplinary investigation, using the hypothetical-deductive method, type of qualitative research, content analysis method, field research technique and indirect documentation, covering bibliographic and documentary research. Thus, the Law Project 182/2017 stands out in the Federal Senate, which institutes the National Policy of Urban Agriculture and which, in art. 2nd, item VI, informs about organic food production in cities and in art. 3rd indicates the need for urban agriculture to be provided for in the legal, tax and financial institutes contained in the municipal planning, especially in the master plans or in the general guidelines for the use and occupation of urban land in order to cover the local interest and guarantee the function property and city. In this sense, its article 4 warns that urban agriculture must be planned and executed in a decentralized way and integrated with social and urban development policies and implemented through cooperation between the Union, States and Municipalities. Thus, in line with the City Statute, it reinforces the importance of using tax and financial mechanisms to encourage Brazilian urban agriculture. Therefore, in line with the provisions of the Constitution of the Federative Republic of Brazil, the City Statute, the Organic Law of the Municipality of Salvador and the Organic Agriculture Policy, it is proposed to amend the Master Plan for Urban Development of the Municipality of Salvador in 2016 (PDDU - 2016), in order to include provisions of law that allow the use of tax mechanisms to encourage agroecology in order to mitigate food risk in Salvador.