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Die Nutzung der außerfiskalischen Funktion der brasilianischen Steuern für Zwecke, die das Verhalten anregen oder einschränken, entspricht somit den Zielen unserer Bundesverfassung. In diesem Buch wird die Beteiligung der Gemeinden an der Verteilung des so genannten „ICMS-Ecológico“ analysiert, einem Instrument der nachhaltigen öffentlichen Politik mit einer sehr positiven Auswirkung auf die Sensibilisierung für die dringende Notwendigkeit von Änderungen der sozio-ökologischen Prioritäten.
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