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 results confirmed the importance of discussions about the green tax reform in Brazil, with care for taxation not compromise the minimum of material goods that every person must be guaranteed.