Reforma tributária ambiental: o imposto seletivo como instrumento de combate à crise climática

• Ano de defesa: 2025
• Autor(a) principal: Santos, Ana Paula Richardelli de Castro
• Orientador(a): Valle, Maurício Dalri Timm do
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Católica de Brasília
• Programa de Pós-Graduação: Programa Stricto Sensu em Direito
• Departamento: Escola de Humanidades, Negócios e Direito
• País: Brasil
• Palavras-chave em Português: Tributação ambiental; Extrafiscalidade; Imposto seletivo; Mudanças climáticas; Agenda 2030
• Palavras-chave em Inglês: Environmental taxation; Extrafiscality; Selective tax; Climate change; 2030 Agenda
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://bdtd.ucb.br:8443/jspui/handle/tede/3767

The dissertation analyzes the Tax Reform introduced by Constitutional Amendment No. 132/2023 and the role of the new Selective Tax as a tool to combat the climate crisis. The research investigates the innovations that make the Selective Tax an important mechanism for aligning Brazil with the Sustainable Development Goals (SDGs) of the 2030 Agenda, especially SDG 12, which focuses on structuring more sustainable consumption and production patterns. The methodology used was analytical-descriptive research, through a literature review, analysis of the governing legislation, and international experiences in environmental taxation. The results indicate that the Selective Tax, due to its extra-fiscal function, has the potential to induce behavioral changes, internalize environmental costs, and correct market failures. However, the dissertation points out critical challenges, such as legal uncertainty in defining the taxed goods, the risk of regressivity on the low-income population, and the danger of the tax being diverted from its purpose.Thus, it is concluded that the effectiveness of the Selective Tax will depend on careful and technically grounded implementation, with the provision of compensatory mechanisms and reconciliation with environmental and social policies, ensuring that the tax is a true instrument for the transition to a just and sustainable development model and does not become just another revenue-generating tool.