Ammar Razzaq Al Rubaye
2026.1.15Montenegrin Journal of Economics
सारांश
The paper discusses the implications of sustainable taxation with respect to economic justice and environmentally sound development in Brazil during the period from 2000 until 2022.This study employed a multi-method approach using secondary data from recognized sources, such as the Brazilian Institute of Geography and Statistics, Ministry of Finance, and organizations such as World Bank, OECD.It tries to empirically investigate links between each of these taxes policies and the major socio-economic and environmental outcomes they are meant to affect as measured through the Gini coefficient, GDP growth rate, and Environmental Sustainability Index.So that these findings lead it to conclude that while sustainable taxes would propagate economic growth, without proper design such should be likely to aggravate income inequalities.Sustainable system of taxes vis--vis environmental sustainability equally is complex, it seems there is no conceivable way that an increase in taxes will save the environment.Thus, it ends with a call for tax reform in Brazil, stressing which alternatives can promote the most rapidly towards reduced inequality, economic growth, and environmental sustainability.What is striking about these matters is the fact that indirect fiscal policies must be developed to effectively balance their economic, social and environmental objectives.
साइटेशन फॉर्मेट
RUBAYE, Ammar Razzaq Al. Sustainable taxes: A tool for economic justice and sustainable development. Montenegrin Journal of Economics, 2026, 22(1).