Tributação do Carbono e Competitividade Internacional
Desafios e Perspectivas na Regulação do Comércio Global
DOI:
https://doi.org/10.46801/2595-7155.14.4.2025.2708Palavras-chave:
tributação do carbono, ajuste de carbono na fronteira (BCA), fuga de carbono, política climáticaResumo
A precificação do carbono visa internalizar os custos ambientais das emissões de gases de efeito estufa (GEE) e incentivar a transição para uma economia de baixo carbono. A tributação é um dos principais instrumentos de precificação, impondo um custo direto sobre as emissões. Embora possa estimular adoção de tecnologias mais limpas, ela enfrenta sérios desafios como os impactos regressivos e a fuga de carbono. Para mitigar esses efeitos, os ajustes de fronteira para o carbono (BCAs) garantem que bens importados enfrentem custos ambientais equivalentes. No entanto, eles enfrentam desafios técnicos, jurídicos e econômicos. A sua adoção requer justificativas que se coadunem com as normas do comércio internacional e sejam baseadas em critérios objetivos e transparentes. Tecnologias como blockchain podem ser usadas tanto para melhorar a transparência quanto para auxiliar na identificação e fiscalização de práticas protecionistas. Este estudo analisa os impactos e desafios dessas políticas, destacando que seu sucesso depende da adoção de um modelo regulatório adequado e da cooperação internacional para garantir, ao mesmo tempo, justiça tributária e redução das emissões dos GEE em escala global.
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