Enviromental Taxation and Extrafiscality in Brazil
Tax Incentives and Regressivity of The Green Taxes
DOI:
https://doi.org/10.46801/2595-6280.52.5.2022.2216Keywords:
green taxation, tax incentives, extrafiscality function, regressive taxationAbstract
The aim of this article is to discuss extrafiscality function of green taxation in Brazil, especially in connection to the potential regressive impacts of the so-called green taxes, and the effectiveness of the environmental tax incentives. The methodology observes bibliographic review and critical-dialectal perspective once it is not limited to descriptive approach of the legal and economic concepts but also presents proposals of legislation changes to grant its implementation, monitoring and evaluation as well as the achievement of its underlying purposes. The analysis shows that the extrafiscality of green taxation should not be restricted exclusively on fiscal considerations but also to inquire about its social and economic consequences.
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Copyright (c) 2022 Flavio Pereira, Filipe Casellato Scabora
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