A Extrafiscalidade Tributária na Lei nº 15.042/2024: instrumento de mitigação climática e fomento ao desenvolvimento sustentável no Brasil

Abstract

This undergraduate thesis analyzes tax extra-fiscality in Law No. 15.042/2024, focusing on its role as an instrument for climate mitigation and the promotion of sustainable development in Brazil. The research discusses the urgency of the climate crisis, exacerbated by greenhouse gas (GHG) emissions, and contextualizes the Law within global and national efforts to combat global warming. Using a bibliographic research methodology with a qualitative approach, the study examines the evolution of taxation beyond its purely revenue-collecting function. It explores how extra-fiscality can induce environmentally responsible behaviors and promote fiscal justice, analyzing the role of the State and taxation in mitigating socio-environmental impacts. The work aims to provide an analytical basis for understanding the law's effectiveness and its potential effects on the country's sustainable development.