Tax Benefits and Global Competitiveness: The Role of Legal and Financial Strategy in the Pulp Sector

The pulp industry has consolidated itself as a cornerstone of Brazil’s economy, contributing significantly to international trade, industrial development, and sustainability. In this scenario, legal and financial strategies are decisive factors for competitiveness, particularly regarding the interpretation of tax legislation and the security it provides to investors. This article adopts a narrative review methodology to examine the relationship between tax benefits, legal stability, and global competitiveness in the pulp sector, using the case of Jari Celulose S.A. as a reference. The company achieved a landmark legal victory that recognized the right to claim PIS/COFINS tax credits for forestry activities, energy generation, and water supply. This decision expanded the scope of credit appropriation, generating economic advantages and reinforcing the importance of a predictable legal framework. The analysis demonstrates that legal stability not only guarantees financial security for companies but also fosters broader industrial and environmental policies. Economically, tax credits enhance cash flow and attract new investments. Industrially, they strengthen Brazil’s global positioning by aligning with international practices. Environmentally, they promote sustainable forestry management, carbon sequestration, and biodiversity preservation. The case of Jari Celulose highlights how law and strategy can converge to deliver tangible benefits beyond corporate profit, impacting society and national development. The findings suggest that stable legal frameworks are indispensable for Brazil’s effective integration into global markets, combining competitiveness with environmental responsibility.