Análise da tributação ambiental para a promoção de energia renovável

Abstract

Environmental taxation, from an extra-fiscal perspective, is an important agent for promoting renewable energy, as well as protecting the environment. Over time, the significant increase in the use of non-renewable energy has raised global concerns due to the emission of air pollutants. The general objective of the research is to analyze how tax extrafiscality can be applied to stimulate and support environmentally friendly energy, while it can also be used to discourage the acquisition and consumption of nonrenewable energy sources, contributing to the advancement of sustainable development. With regard to specific objectives, this Course Completion Work sought to explore the types of renewable and non-renewable energy; analyze the global and Brazilian energy matrix; as well as understanding taxation as an agent that encourages and discourages certain social behaviors, notably with regard to environmental impact. To prepare this work, exploratory research was used, with the aim of examining the main aspects of the topic, addressing its nuances and peculiarities. Rather than seeking a definitive answer, the research seeks to explore the complexities of tax extrafiscality, examining how taxation can be used to encourage or discourage clean, non-renewable energy sources. Furthermore, bibliographical research was also applied, involving the analysis of academic works by various authors on topics related to the environment, energy sources and the role of taxation in promoting clean energy. Data collection followed a qualitative approach, involving a critical analysis of ideas and reasoning. The data included concepts of energy sources, analysis of the global and Brazilian energy matrix, as well as the role of taxation in promoting renewable energy and environmental protection. Furthermore, digital research into the theoretical bases on renewable and non-renewable energy sources was a relevant tool, allowing an in-depth investigation of the different types of energy available in the world, as well as an analysis of their characteristics and impacts, in order to identify the best sources to promote and encourage. Finally, the result is achieved that environmental taxation, through extrafiscality, can be used as an incentive agent for the promotion of renewable energy, even though the Brazilian tax system does not have many measures for this purpose.