A incidência tributária nas operações do mercado de créditos de carbono e sua contabilização

Abstract

This paper shows how carbon credits are important as a tool that soon will take part in Accountancy's daily work. The carbon credits were created on the Kyoto Protocol negociations and they are resulted from the adoption of the Clean Development Mechanism, that has the objective of allow Third World countries to help First World countries reducing the levels of Greenhouse Effect. The Clean Development Mechanism intends to develop clean tecnologies in the countries of Kyoto Protocol's Non Annex I, motivating the countries to achieve the reduction goals of Greenhouse's effects from the Annex I countries.With the creation of a market for trading carbon dioxide emissions within the Kyoto Protocol, that will be regulated from the Bolsa de Mercadorias & Futuros, it's important to define the nature of Certified Emission Reduction. With this definition of the juridical nature of CER, it's possible to foresee the more appropriate tributary and accountancy effects to be used in the carbon market. This paper presents the main discussions about this incipient subject. The goal is to reach a definition of the Certified Emission Reductions juridical nature and to know how this carbon market can affect the accountancy of brazilian companies.