Avaliação da tributação de energia eólica onshore e offshore no Brasil
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Tipo
TCC
Data de publicação
2023-06
Periódico
Citações (Scopus)
Autores
Freitas, Sabrina Haka de
Orientador
Salgado, Rodrigo Oliveira
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ISSN da Revista
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Resumo
Partindo da necessidade de urgência para com a observância de questões ambientais, é deveras importância a reflexão sobre a sustentabilidade, incluindo a vertente de políticas fiscais, sendo notória também a análise do Direito Tributário e o papel desempenhado sobre o tema, utilizando como ponto focal a tributação do setor elétrico e em específico o de energia eólica. Primordialmente, a proteção do meio ambiente foi garantida pela sua constitucionalização através da carta magna, como base para o sistema legal brasileiro. Neste sentido, cabe ao Estado o papel fundamental de regulador, atuando em detrimento das medidas de incentivo e desenvolvendo uma justiça ambiental de maneira mais efetiva. A extrafiscalidade abordada no presente trabalho, deve ser explorada mediante orientação das devidas políticas públicas, seguindo sempre os princípios tributários e constitucionais, sendo desenvolvidas com base em um sistema ecológico equilibrado. Diande de uma ampla visão do setor de energia elétrica, sua extruturação é um fator amplamente ligado ao fator de desenvolvimento. São apresentadas no trabalho em questão as incidências tributárias pertinentes ao tema, sendo como item principal o ICMS. No setor de energia eólica, os contornos gerais são abordados em relação ao ICMS na vertente energia elétrica e sua tributação. O histórico do setor eólico é recente mas possui um histórico evolutivo rápido, tendo em vista os incentivos realizados acerca do tema, bem como os programas de crescimento e competitividade devida a urgência de demanda por fontes alternativas de energia limpa. Apesar do assunto abordado com grande ênfase, sua competitividade deve ser aprimorada nos próximos, com a legitimidade de encentivos, alcançando resultados positivos e viáveis para o crescimento da industria eólica no Brasil.
Starting from the need for urgency for the observance of environmental issues, it is very important to reflect on sustainability, including the aspect of fiscal policies, being also notorious the analysis of Tax Law and the role played on the subject, using as a focal point the taxation of the electricity sector and in particular that of wind energy. Primarily, the protection of the environment was guaranteed by its constitutionalization through the Magna Carta, as the basis for the Brazilian legal system. In this sense, the State has the fundamental role of regulator, acting to the detriment of incentive measures and developing environmental justice more effectively. The extra-taxation addressed in this work should be explored through the orientation of the appropriate public policies, always following the tax and constitutional principles, being developed based on a balanced ecological system. From a broad view of the electric power sector, its extrusion is a factor largely linked to the development factor. The tax incidences pertinent to the theme are presented in the work in question, being ICMS as the main item. In the wind energy sector, the general contours are addressed in relation to ICMS in the electric energy aspect and its taxation. The history of the wind sector is recent but has a rapid evolutionary history, given the incentives made on the subject, as well as the growth and competitiveness programs due to the urgency of demand for alternative sources of clean energy. Despite the subject addressed with great emphasis, its competitiveness should be improved in the next, with the legitimacy of stages, achieving positive and viable results for the growth of the wind industry in Brazil.
Starting from the need for urgency for the observance of environmental issues, it is very important to reflect on sustainability, including the aspect of fiscal policies, being also notorious the analysis of Tax Law and the role played on the subject, using as a focal point the taxation of the electricity sector and in particular that of wind energy. Primarily, the protection of the environment was guaranteed by its constitutionalization through the Magna Carta, as the basis for the Brazilian legal system. In this sense, the State has the fundamental role of regulator, acting to the detriment of incentive measures and developing environmental justice more effectively. The extra-taxation addressed in this work should be explored through the orientation of the appropriate public policies, always following the tax and constitutional principles, being developed based on a balanced ecological system. From a broad view of the electric power sector, its extrusion is a factor largely linked to the development factor. The tax incidences pertinent to the theme are presented in the work in question, being ICMS as the main item. In the wind energy sector, the general contours are addressed in relation to ICMS in the electric energy aspect and its taxation. The history of the wind sector is recent but has a rapid evolutionary history, given the incentives made on the subject, as well as the growth and competitiveness programs due to the urgency of demand for alternative sources of clean energy. Despite the subject addressed with great emphasis, its competitiveness should be improved in the next, with the legitimacy of stages, achieving positive and viable results for the growth of the wind industry in Brazil.
Descrição
Palavras-chave
direito tributário ambiental , incentivos fiscais , extrafiscalidade , energia elétrica , environmental tax law , tax incentives , extra-taxation , electrical energy