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The (in) viability of green tax reform in Brazil

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AutorFelipe Garcia Lisboa Borges - Lise Vieira da Costa Tupiassu Merlin
CargoGraduated in Law from the University Center of Pará (CESUPA). Postgraduate in Tax Law from Fundação Getúlio Vargas (FGV). Master in Law, Public Policy and Regional Development at Centro Universitário do Pará (CESUPA). Professor of Law at the Metropolitan University of Amazônia (FAMAZ) and Lawyer. Email: felipegarcialisboaborges@hotmail.com - Ph...
Páginas347-375
347
Veredas do Direito, Belo Horizonte, v.15 n.33 p.347-375 Setembro/Dezembro de 2018
Felipe Garcia Lisboa Borges
Graduated in Law from the University Center of Pará (CESUPA). Postgraduate in Tax Law from
Fundação Getúlio Vargas (FGV). Master in Law, Public Policy and Regional Development at Cen-
tro Universitário do Pará (CESUPA). Professor of Law at the Metropolitan University of Amazônia
(FAMAZ) and Lawyer.
Email: felipegarcialisboaborges@hotmail. com
Lise Vieira da Costa Tupiassu Merlin
PhD in Public Law from Université Toulouse 1 - Capitole . Master in Tax Law at Université
Paris I - Panthéon -Sorbonne. Master in Political and Legal Institutions from the Federal
University of Pará. Master in Public Law from the Université de Toulouse I - Capitole.
Federal Prosecutor.
Email: lise@cesupa. br
http://dx.doi.org/10.18623/rvd.v15i33.1243
THE (IN) VIABILITY OF GREEN TAX
REFORM IN BRAZIL
ABSTRACT
The green tax reform would be a viable reform in Brazil? Faced with
this question, this article discusses the elements on which it based
environmental taxation, citing the ongoing experiences of other countries,
and any criticism of such a reform model. From these parameters, the green
tax reform is analyzed within the Brazilian context, considering essentially
the considerable regressivity of the currently existing tax system. The

in Brazil, with care for taxation not compromise the minimum of material
goods that every person must be guaranteed.
KEYWORDS: Green Tax Reform; Environmental taxation; National Tax

THE (IN) VIABILITY OF GREEN TAX REFORM IN BRAZIL
348 Veredas do Direito, Belo Horizonte, v.15 n.33 p.347-375 Setembro/Dezembro de 2018
A (IN)VIABILIDADE DA REFORMA FISCAL VERDE NO BRASIL
RESUMO
   
      
        
        

     
    
      


PALAVRAS-CHAVE:     


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