Avaliação da tributação do setor de energia eólica pelo ICMS à luz da sua importância para o desenvolvimento sustentável

Resumo

Starting from the notion that the urgency of the environmental issue calls us to reflect on the sustainability of all the models currently established, including that of fiscal policies, this paper, provided through the exploratory research model, analyzes the role that Tax Law has played in favor of sustainable development, under the specific focus on the taxation of the wind energy sector by ICMS (Tax on Operations related to the Circulation of Goods and on Interstate and Intermunicipal Transport Services and Communication), particularly in relation to the four states that currently occupy the position of the largest generators in the country: Bahia, Rio Grande do Norte, Ceará and Piauí. Initially, a constitutionalization of the environmental protection in Brazil is remarked, guideline that must be reproduced by the entire legal system. It is up to the regulatory State to act in this direction, as an inducer of behavior, privileging the adoption of incentive measures, to the detriment of repression ones, and exercising a transforming influence and regulating the externalities with a view to a more effective environmental justice. In this context, extrafiscality should be explored in the orientation of public policies, and it is legitimate, taking into account the constitutional tax principles, to grant tax incentives in order to realize the right to an ecologically balanced environment. An overview of the structure of the electricity sector in Brazil and its contextualization as a development factor is presented. When assessing the tax incidence that fall on the activity, the ICMS is identified as the main one, and that ultimately burdens the consumer of electricity. Advancing specifically on the wind energy sector, its general background is outlined, at the international and national levels, until it specifically focuses on its taxation by ICMS-electricity in the four largest producers in the Northeast region. Analyzing the evolutionary history of the wind energy sector, it is concluded that the incentive programs have been relevant to the growth and competitiveness achieved by the activity in recent years. However, it appears that such evolution may be improved. The final comments, thus, turn to the challenge on how to maintain the legitimacy of the incentives, given the apparent achievement of their purpose; how to extend to the taxpayers, with respect to the ICMS-electricity, the positive results achieved by the wind industry; and how the Northeastern states can improve their leadership. In the end, it is proposed to adopt, in this scenario, measures aimed at a fairer tax configuration in environmental terms, as a contribution of Tax Law to the sustainable development.

Ficha do documento

Tipo

Dissertação

Ano

2021

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/31188

Temas

Políticas PúblicasInfraestruturaFinanças PúblicasMeio Ambiente

Palavras-chave

Fiscal policiesEnvironmental tax lawTax incentivesExtrafiscalityElectricityWind energyNortheast regionPolíticas fiscaisDireito tributário ambientalIncentivos fiscaisExtrafiscalidadeEnergia elétricaEnergia eólicaRegião NordesteDireitoPolítica tributária - BrasilImposto sobre circulação de mercadorias e serviçosDireito ambientalEnergia eólica - Brasil, Nordeste