Mercado de carbono do protocolo de Quioto: perspectivas fiscais e o desenvolvimento sustentável

Abstract

On behalf of the battle against global warming, trade mechanisms were inserted in an international agreement called Kyoto Protocol. Among them, the clean Development Mechanism excelled on instituting a tradable asset designated Certified Emission Reduction (CER) of greenhouse gases, which would work simultaneously as a compelling element to propitiate the accomplishment goals by developed countries and as a fundraising resource for the projects of the undeveloped ones. In spite of being initially considered a vanguardist coutry in terms of project designing, Brazil has retrograded in its expectations due to the lack of specific regulation, situation only aggravated by the intention recently proclaimed by fiscal authorities of collecting taxes from this emergent market. In response to this tendency, the doctrine movemente has defended the adoption of tax inducements to the incomes raised on CER negotiations, based on the theory of returnable intangible goods. In this concept, there would be no more reasonable point of view according the postulates of free enterprise and environment defense, guiding principles of the national economic order. Therefore, it figures impossible to refute the mitigation of tax politics as a tool to encourage foreign direct investment and enable the national sustainable growth. Indeed, the imperatives of fiscal neutrality emerge as fundamental expedient to reach social welfare and prosperity.