An Analysis of the Rate for Controlling, Monitoring and Supervision of Exploration and Mining Activities of Mineral Resources (TFRM)

Q3 Earth and Planetary Sciences

Rem-Revista Escola De Minas Pub Date : 2016-03-01 DOI:10.1590/0370-44672015690032

Camila Cardoso Takano, José Cruz do Carmo Flores, H. Lima

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引用次数: 4

Abstract

Recently, the Brazilian media reported the withdrawal of the rate on profit from mining of coal and iron ore by the government of Australia. In Australia this rate was created in 2012 to finance social programs. However, due to the drop in the value of mineral commodities, the government has reversed this trend and seeks to quash the law that created such a rate, while keeping its social program financial support. One can observe the opposite in Brazil, where the states of Minas Gerais, Para, Amapa and Mato Grosso do Sul, created the Rate for Controlling, Monitoring and Supervision of Exploration and Mining Activities of Mineral Resources (TFRM). These states' rates have been grounds for numerous political, economic, administrative and legal discussions. This paper presents an analysis of state laws that created the TFRM, examines the ways taken by mining companies to question the constitutionality of these laws and concludes that the levy of TFRM breaks the principle of equality, penalizes mining, violates the precept contained in article 152 the Federal Constitution of 1988 and helps reduce the competitiveness of Brazilian mining.

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矿产资源勘查开采活动控制、监测和监督费率分析

最近，巴西媒体报道了澳大利亚政府取消煤炭和铁矿石开采利润率的消息。在澳大利亚，这一税率是在2012年设立的，用于资助社会项目。然而，由于矿产品价值的下降，政府已经扭转了这一趋势，并试图废除创造这种利率的法律，同时保持其社会项目的财政支持。人们可以在巴西看到相反的情况，在那里，米纳斯吉拉斯州、帕拉州、阿马帕州和南马托格罗索州制定了矿产资源勘探和采矿活动控制、监测和监督率。这些州的税率已经成为无数政治、经济、行政和法律讨论的基础。本文对制定采矿权税的各州法律进行了分析，考察了矿业公司质疑这些法律的合宪性的方式，并得出结论认为，采矿权税的征收违反了平等原则，惩罚了采矿业，违反了1988年《联邦宪法》第152条所载的规定，有助于降低巴西采矿业的竞争力。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Rem-Revista Escola De Minas 工程技术-工程：土木

自引率

0.00%

发文量

审稿时长

6-12 weeks

期刊介绍： REM – International Engineering Journal (antigua REM – Revista Escola de Minas) es la primera revista técnica de Sudamérica. Fue fundada en enero de 1936 por los estudiantes de la Escuela de Minas de Ouro Preto y desde entonces se ha especializado en la publicación de artículos en las áreas de la Ingeniería Civil, Geología, Metalurgia y Materiales y, Minería y Mecánica y Energía. Su objetivo es servir como un medio de publicación para los trabajos técnicos y científicos originales de investigadores nacionales y extranjeros en esas áreas. Contribuciones originales (artículos y cartas) son aceptadas. Artículos de revisión dependen de la invitación y/o análisis de los Editores. El envío de artículos para su publicación implica que el trabajo no ha sido publicado previamente, que no está siendo presentado para su publicación en otra revista y no se publicará en otro lugar, en la misma forma, sin el permiso, por escrito, de los Editores/Autores.