Reforma fiscal verde no Brasil: (im)possibilidades e perspectivas a partir dos exemplos nórdicos

Abstract

The international scenario has been constantly debating alternatives to alleviate the ecological crisis and environmental taxation has been one of the ventilated economic instruments in this perspective, since it confers revenue to the public coffers, renewing the public revenues, and stimulates the introduction of sustainable measures in the productive activity, having as a vector the polluter-pays principle. Countries that have already adopted environmental taxation, especially the Nordic countries, have reformulated their tax systems, denominate the implementation of a green tax reform (GTR), a series of tax measures that contain, as a basis for delimiting their structures, the environmental component. The Brazil, having the largest environmental surplus in the world and needing to restructure its tax system, must verify the feasibility of implementing such a reform. In this sense, the objective of this research is to analyze to what extent GTR, from the experiences of the Nordic countries, can be implemented in Brazil. The research is exploratory, based on bibliographic and documentary research, with a case study on Finland, Denmark, Sweden, Norway and Brazil. It verifies, from the analysis of the tax and political structure of the countries, that there is no possibility of reproduction of the Nordic experience in the Brazilian context, but, some aspects can and should be used as examples for a better adaptation of the national taxation to the environmental dictates. The work falls within the area of concentration Law, Public Policies and Regional Development proposed by the stricto sensu graduate program in Law of the Centro Universitário do Pará, specifically in the line of research focused on Law, Environment and Regional Development, fitting in the research group of Environmental Taxation and Development research, as a result of the activities falling into the Environmental Taxation and Development research group, within the French-Brazilian international cooperation of the Junction Amazonian Biodiversity Units network and projects developed by it.