TAX INCENTIVES AND INCREASED COSTS OF PUBLIC HEALTH: THE CASE "EPIDEMIC" OF MOTORCYCLES IN BRAZIL

Authors

  • Juliano Scarpetta PONTIFÍCIA UNIVERSIDADE CATÓLICA DO PARANÁ - PUC-PR
  • Oksandro Osdival Gonçalves PONTIFÍCIA UNIVERSIDADE CATÓLICA DO PARANÁ - PUC-PR

DOI:

https://doi.org/10.18623/rvd.v12i24.486

Keywords:

Public Policy, Sustainability, Post-Consuption, Motorcycles, Public Health

Abstract

The present study aims the exam of tax incentives for the production of motorcycles in the Manaus Free Trade Zone - ZFM, the increase of such industrial sector and the consequences to public health due to the rise in the number of accidents involving this kind of vehicle. It was analyzed the historical increment in the production of the segment and the facilitation of the access to the consumption of such goods in comparison to the effects on the Brazilian public health, particularly the spending increase to attend cases of traffic accidents involving motorcycles in Brazil. The paper also compares the tax savings of industries and the economic and social conditions that justified maintaining the current model of ZFM, and the impact on the development of the region. Finally, it asserts that the maintenance of this model should be mitigated by the legislative and executive branches in order to orderly expansion and reduce the impacts indicated.

Author Biographies

Juliano Scarpetta, PONTIFÍCIA UNIVERSIDADE CATÓLICA DO PARANÁ - PUC-PR

Especialista em Direito Civil e Processo Civil pela Associação Catarinense de Ensino; Especialista em Direito Empresarial pela Católica de Santa Catarina; Mestrando em Direito Económico e Socioambiental pela Pontifícia Universidade Católica do Paraná – PUCPR

Oksandro Osdival Gonçalves, PONTIFÍCIA UNIVERSIDADE CATÓLICA DO PARANÁ - PUC-PR

Doutor em Direito Comercial pela Pontifícia Universidade Católica de São Paulo. Professor dos cursos de graduação e pós-graduação da Pontifícia Universidade Católica do Paraná. Coordenador do Programa de Pós-Graduação em Direito (Mestrado/Doutorado) da Pontifícia Universidade Católica do Paraná. Advogado. Curitiba - PR - Brasil

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Published

2016-01-25

How to Cite

Scarpetta, J., & Gonçalves, O. O. (2016). TAX INCENTIVES AND INCREASED COSTS OF PUBLIC HEALTH: THE CASE "EPIDEMIC" OF MOTORCYCLES IN BRAZIL. Veredas Do Direito, 12(24), 227–255. https://doi.org/10.18623/rvd.v12i24.486

Issue

Vol. 12 No. 24 (2015): Veredas do Direito “ Direito Ambiental e Desenvolvimento Sustentável

Section

Articles

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