Carbon tax: a extrafiscalidade como mecanismo para o desenvolvimento de uma economia verde competitiva no Brasil

Abstract

With global warming and other ecological disasters, it is increasingly clear that society needs to look for more sustainable ways to develop. In this sense, the present work aims to analyze the important role of taxation as a state tool for the development of a truly competitive green economy. To this end, this work proposed to carry out a narrative review on the subject, in order to generate a conceptual framework necessary for a full understanding of it. A priori, environmental tax law was conceptualized to understand the relationship between these two branches of law. In sequence, the extrafiscality of the tax was explored as an inducing vehicle for sustainable development. After that, it was seen the fundamental role that carbon taxation, in any of its forms, for the emergence of a green Brazilian economy with enormous potential for financial and environmental returns.