The environmental implications of the Brazilian Tax Reform concerning the changes in vehicle rental sector taxation

Lucas N. Holanda

Chapter 16 in Frontiers in the Low-carbon Transition, 2026, pp 274-289 from Edward Elgar Publishing

Abstract: Constitutional Amendment No. 123 introduced many changes to the Goods and Services taxation in Brazil, which include the vehicle rental operations. Considering that these operations are of significant importance for environmental preservation, due to their role in the electrification of the national fleet and the reduction in urban congestion, there is concern that such changes may generate negative externalities. The objective of the research is to identify the main changes that have occurred in the sector's taxation and the decisive aspects relevant to future tax planning aimed at adapting to the new system. It is inferred that the changes have a strong potential to increase the tax burden on these operations; nevertheless, certain elements of the legislation may still be used to advance the potential environmental benefits that the sector may provide, provided that appropriate tax planning is undertaken.

Keywords: Sustainable Development; Vehicle Rental; IBS; CBS; Tax Planning; Constitutional Amendment No 123 (search for similar items in EconPapers)
Date: 2026
ISBN: 9781049412115
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