O PAPEL INDUTOR DA TRIBUTAÇÃO NO DESENVOLVIMENTO DE UM MERCADO DO HIDROGÊNIO VERDE NA MATRIZ ENERGÉTICA DO BRASIL

Abstract

This paper aims to observe the strategic role of taxation in promoting and integrating green hydrogen (H2V) into the Brazilian energy matrix, a topic of great relevance in light of the global climate crisis. Brazil, with its already predominantly renewable energy matrix, is in a privileged position to lead the production and export of H2V, which can strengthen its commitment to decarbonization and boost economic growth. However, the viability of H2V is hampered by high production costs. In this context, taxation emerges as a crucial tool, as it can act as an environmental policy instrument. The problem, therefore, is to understand how taxation mechanisms can play a significant role in the process of integrating green hydrogen into Brazil's energy matrix. To answer this question, the research started from the hypothesis that extra-fiscality can be used as a legal instrument to promote sustainability. Extra-fiscality, a function of taxation that goes beyond mere revenue collection, allows the state to encourage or discourage economic behaviors and activities, such as the production of clean or polluting energy. The research achieved its objectives, confirming that Environmental taxation has strong potential to promote energy transition. The analyses demonstrated that fiscal policy, through tools such as exemptions, rate reductions, and decreases in calculation bases, is essential to reduce the tax burden on H2V production. The study also analyzed the Legal Framework for Low Carbon Hydrogen (Law No. 14,948/2024), which established the Special Incentive Regime for H2V Production (Rehidro), and Law No. 14,990/2024, which created the Low Carbon Hydrogen Development Program (PHBC). These instruments grant benefits to mitigate initial costs, creating a favorable environment for investment and innovation in the sector. It was concluded that, despite legislative progress, detailed regulation of these incentives is crucial for legal certainty and the implementation of projects, positioning Brazil as a leader in the global energy transition.