TRIBUTAÇÃO AMBIENTAL COMO INSTRUMENTO JURÍDICO PARA PROMOÇÃO DA TRANSIÇÃO DA MATRIZ ENERGÉTICA BRASILEIRA

Abstract

This work aimed to demonstrate that tax law, both in its fiscal and extrafiscal nature, is a positive tool for the implementation of the principles established in the country's legislation in defense of the environment, presenting how the three federative entities act, or can act, in relation to environmental taxation in view of the energy transition and use of renewable energies. In this perspective, the importance of promoting sustainable development, preservation of the environment and how taxation occurs in the energy transition was presented and discussed, addressing the various ordering principles of Tax Law. Seeking to fulfill these objectives, a methodological procedure was established focused on a bibliographical study with several authors that deal with the themes Tax Law, taxation and environmental tax extrafiscality, contextualizing with the transition of the Brazilian energy matrix. As a result, the positive and negative points in current environmental taxation were presented, in addition to commenting on the ongoing tax reform and its importance to correct the negative points and improve the positive ones currently in force.