Tributação e meio ambiente: a função extrafiscal do tributo sobre carbono como forma de preservação ambiental

Abstract

Given the international commitments Brazil has undertaken aimed at reducing emissions, especially carbon emissions, to mitigate climate impacts, this study aims to analyze the extra-fiscal tax characteristics that enable the establishment of a specific carbon emissions tax as a means of environmental preservation. To this end, this work proposes to conduct a narrative review on the subject, generating a necessary conceptual framework for understanding the topic. Initially, considerations are made regarding the environment as a legal good, protected by the Federal Constitution as a fundamental right. From this right, responsibility is attributed to the State. Subsequently, comments are made on tax extra-fiscal measures, as well as the definition of environmental taxation. Then, the importance of reducing carbon emissions for environmental protection and sustainable development is examined. Finally, the advantages and disadvantages of creating a specific tax on carbon emissions are presented, along with some international experiences of carbon taxation utilization