Política fiscal y cambio climático en Costa Rica: oportunidades y desafíos

Abstract

The author discusses the various options, challenges and possibilities that Costa Rica has to modify tax incentives in order to reduce their impact on the environment and abate the local and global consequences of climate change, by reducing emissions and taking other measures. Climate change and its effects have become one of the major global problems of the 21st. century. Although Costa Rica had committed to achieve the carbon neutrality goal by 2021, this process was redefined in the new strategy for 2030. Costa Rica intends to become a carbon-neutral nation, which is not only a challenge in terms of reducing emissions, but also involves a technological and institutional change capable of ensuring the sustainability of the country’s goal. Identifying curr ent fiscal and quasi - fiscal instruments, as well as possible future measures in this field is the methodological approach used in this paper, mainly through the existing information. It is clear that the country needs to correct economic incentives to foster low -emission production processes and technologies. The use of tax instruments can be very helpful in achieving this objective.