O tratamento jurídico-tributário conferido aos créditos de carbono no Brasil: uma análise crítica
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Universidade do Estado do Amazonas
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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.