Regional tax incentives and environmental sustainability: integrating environmental criteria into Brazilian tax policy

Luiza Tonial Ribeiro

Chapter 12 in Frontiers in the Low-carbon Transition, 2026, pp 205-222 from Edward Elgar Publishing

Abstract: This chapter examines the integration of environmental sustainability and carbon emission reduction criteria into Brazil's regional tax incentives, as mandated by Constitutional Amendment No. 132/2023 (§4 of Article 43). Within the context of comprehensive tax reform creating the IBS and CBS, the research investigates how environmental criteria can be operationalized while harmonizing with traditional regional development objectives of reducing territorial inequalities. Using qualitative, exploratory methods including bibliographic and comparative analysis, the study identifies significant implementation gaps, particularly the absence of robust evaluation mechanisms highlighted by Federal Audit Court reports. Findings reveal that effective implementation requires comprehensive regulatory frameworks establishing objective environmental parameters, continuous monitoring systems, and integration with broader public policies. The research contributes practical guidelines for policymakers, demonstrating that aligning fiscal instruments with environmental objectives advances sustainable development consistent with constitutional goals and international commitments.

Keywords: Regional Tax Incentives; Environmental Sustainability; Tax Reform; Sustainable Development; Public Policy (search for similar items in EconPapers)
Date: 2026
ISBN: 9781049412115
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