Annotation

The article examines the specifics of the development of the legal regulation of taxation, as well as the tax administration of Brazil, related to the introduction of the ESG regulation agenda, aimed, among other things, at the transition to the implementation of the «green economy» concept by the state. The author analyzes the federal and regional tax legislation of Brazil in terms of the transformation of direct and indirect taxation in order to support organizations whose activities ensure environmental protection. At the same time, there are separate tax and legal incentives in the form of establishing tax benefits in connection with the use of «green» technologies, as well as tax exemptions. In Brazil's tax administration, in the context of the development of the «green economy», there is a tendency to move towards cooperation between tax authorities and taxpayers based on the certification of bona fide companies.