Efeitos da construção de parques eólicos sobre indicadores econômicos e fiscais dos municípios brasileiros

Abstract

Sources of energy generation throughout history have an important role in the economic growth of countries. In recent years, due to the lack of planning leading to the future scarcity of non-renewable energies and discussions on the impact on the environment, alternative energy sources have gained prominence in the world energy matrix, especially wind energy. In Brazil, in 2012, there was consolidation of wind energy, which currently contributes 7.7% of its composition in the national electricity matrix. In this sense, the implementation of wind farms generate, in addition to greater energy capacity, externalities aimed at the Brazilian industrial development and for the export of equipment, employment and, consequently, income, at regional and local level, before, during and after project implementation. In view of the above, this dissertation aims to identify the economic and fiscal impact caused after the operation of wind farms in Brazilian municipalities. Specifically, effects were sought on the Gross Domestic Product and its breakdowns between agriculture, industry and services, as well as on Tax Revenue and on the breakdown of taxes, the Tax on Circulation of Goods (ICMS) and Tax on Services of Any Nature (ISSQN) . To meet the objectives, a sample with 60 treated municipalities and 266 controls, with 11 years of information, was used for the period from 2005 to 2015, using the Difference in Difference method, which consists of a double difference comparing groups in terms of outcome changes over time in relation to the observed results for a baseline and pre-intervention basis. The results found have significant effects on the GVA of agriculture and, with positive impacts on GDP and GDP per capita. However, the GVA of industry and services, show negative impacts, negatively impacting taxes due to the link between economic progress and collection. The medium causal impact of the operation of wind farms does not respond to the variables of tax revenue, ISSQN and ICMS, and may be effects of tax exemptions.