Banca de DEFESA: JONAS ABDIAS SOUZA SILVA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : JONAS ABDIAS SOUZA SILVA
DATE: 03/11/2022
TIME: 10:30
LOCAL: videoconferência
TITLE:

Meio ambiente; tributação; políticas públicas ambientais; energias renováveis

KEY WORDS:

Environment; taxation; environmental public policies; renewable energy

PAGES: 115
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUMMARY:

Environmental degradation is currently a problem that has been discussed worldwide. One of these problems is related to the sources of electricity generation that emit polluting gases into the atmosphere, one of the main causes of global warming, whose effects are already noticeable throughout the planet. Therefore, the implementation of public environmental policies is fundamental for the process of achieving sustainable development. In this context, Brazil stands out for having an electrical matrix mostly composed of clean and renewable energy sources, with the State of Rio Grande do Norte being one of the main generators of renewable electricity, mainly wind and solar. Thus, as the main objective of this work, we seek to discuss public policies to encourage renewable energy in the State of Rio Grande do Norte from the perspective of taxation. As for the specific objectives, it is proposed to verify which are the tax instruments to stimulate the development of  renewable energies used in the State of Rio Grande do Norte, to discuss the possible administrative and/or legal-tax obstacles that make it difficult to invest in renewable energies in the State of Rio Grande do Norte, and, finally, to analyze the contribution of the fiscal incentive policies granted to renewable energies in the State of Rio Grande do Norte for the economy and the environment. The research is classified as applied, with a qualitative approach. Regarding the objectives, it is classified as descriptive. As for the procedures, it consisted primarily of bibliographic, documental, electronic and case study research. Semi-structured interviews were used as a technique and procedure for data collection. As main results, it was found that, of the three main rules that provide for the granting of incentives to renewable energies existing in Rio Grande do Norte, PROEDI (Program to Stimulate  Industrial Development) has not yet revealed its potential as an local environmental public policy. The ICMS Agreement 101/1997 CONFAZ, despite being a national policy, can be considered the main fiscal incentive policy adopted by the State of Rio Grande do Norte, since it grants exemption from ICMS in operations with equipment and components for the use of solar and wind energy. And finally, with regard to the ICMS Agreement 16/2015 CONFAZ, it was found that this public policy has benefited thousands of users by granting exemption from ICMS to energy generated by photovoltaic means and injected into the distribution network. Thus, it is concluded that taxation can, and should, be used as an instrument of environmental protection and promotion of sustainable development, however, through the implementation of effective, consistent and rational public policies, correcting the flaws, facing the peculiarities of the local scenario, in addition to the active participation of society, with the aim of disseminating and achieving the desired ecological awareness, guided by the corresponding environmental principles.

COMMITTEE MEMBERS:
Presidente - 1803472 - LILIA ASUCA SUMIYA
Interna - 349728 - MARIA ARLETE DUARTE DE ARAÚJO
Externo à Instituição - JOSÉ MAIRTON FIGUEIREDO DE FRANÇA - UERN