O tratamento jurídico-tributário conferido aos créditos de carbono no Brasil: uma análise crítica

Abstract

This paper had as a main goal the proposition of a possible way of taxing carbon credits, in accordance with Brazilian legislation. To this end, specific objectives were chosen. Initially, an analysis was made of the flexibility mechanisms, including Clean Development Mechanism, and also the regulated and voluntary carbon markets were discussed. In second place, the selected specific objective was to comment on environmental protection in the Brazilian legal system, analysing the legal nature of carbon credits, choosing to classify them as intangible assets. The final specific objective was to identify and systematise the tax and environmental consequences of the regulation of carbon credits in Brazilian law, verifying in a first analysis, based on their legal nature, which taxes may be levied on transactions involving these credits. The scientific method used deductive, insofar as it seeks to understand what legal and tax treatment should be given to carbon credits under Brazilian law. The used research technique was bibliographical, based on doctrine, scientific articles, official documents, lectures and courses. The aim of the research was qualitative, as it sought to present a possible tax treatment for carbon credits that would favour a tax incentive for activities that help combat climate change. In conclusion, one can see that the correct definition of the legal nature of carbon credits, allied with Brazil's commitment to combating climate change, provide a favourable scenario for the legal and tax regulation of these operations, generating legal certainty and encouraging the development of these activities through tax incentives.