O Preço das Emissões
como a Tributação do Carbono pode equilibrar Economia e Ambiente?
DOI:
https://doi.org/10.46801/2595-6280.59.13.2025.2706Palabras clave:
tributação do carbono, política climática, emissões de gases de efeito estufa, regulação ambientalResumen
A tributação do carbono é um instrumento fundamental para reduzir emissões de gases de efeito estufa (GEE) sem comprometer a competitividade das empresas. Este estudo analisa modelos de precificação, como tributação direta, impostos sobre combustíveis fósseis e mecanismos híbridos, adotados com sucesso em países como Suécia, França e Canadá. A União Europeia fortaleceu o Sistema de Comércio de Emissões (EU ETS) para garantir custos equivalentes aos produtos importados. Na América Latina, México, Colômbia e Chile instituíram tributos com isenções estratégicas. O Brasil, com a Emenda Constitucional n. 132/2023 e a Lei Complementar n. 214/2025, criou impostos sobre carbono, mas sem vinculação explícita a políticas climáticas. Apesar do avanço, o modelo brasileiro ainda precisa de ajustes para maximizar sua eficácia. O estudo conclui que a implementação de tributos ambientais deve equilibrar eficiência fiscal, justiça social e sustentabilidade econômica, garantindo impactos positivos a longo prazo.
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