Holding the maritime sector accountable in the climate crisis: regulation, taxation, and global implications

Abstract

This study was motivated by the growing international debate surrounding the accountability of the maritime sector for its greenhouse gas emissions. The issue has recently gained prominence with the advancement of the International Maritime Organization proposal to tax ship emissions. In light of the imminent adoption of this measure, the research aims to investigate the factors that led to this decision, its potential environmental and economic impacts, particularly for Brazil and global trade, as well as to analyze its key technical and functional aspects. The study was conducted through bibliographic analysis, using academic articles, books, data from international organizations, and specialized reports as its main sources. Materials were selected based on their relevance and credibility regarding the topic. The qualitative analysis enabled the identification of key ideas, arguments, and legal or policy grounds, providing a broader and deeper understanding of the subject. The study highlights the need for greater participation in discussions on maritime sector taxation, as the effects go beyond environmental concerns and have significant and undeniably disproportionate economic consequences for the global economy. Developing and underdeveloped countries are likely to be most affected by the additional costs imposed by taxation and the resulting increase in maritime sector expenses. This is compounded by the fact that these countries are already historically the most exposed to the impacts of climate change, whether due to geographic vulnerabilities or limited capacity to implement effective mitigation measures. By addressing these issues, the study contributes to the debate on how to make maritime transport more sustainable in alignment with international climate commitments and the principles of fair and equitable development.