Veículos híbridos e elétricos: uma análise da arquitetura de escolhas construída por meio dos incentivos fiscais

Abstract

After the conclusion of the Sustainable Development Goals (SDGs), Brazil maintains slow steps in adopting measures that correspond to the goals set in the objectives defined, in particular, objectives 7 and 13. Climate change calls for changes in the energy base that need to be implemented, through the restructuring of the fleet of urban vehicles, replacing those powered by fossil fuels with less polluting options, such as electric and hybrid vehicles. The objective is, therefore, to identify whether the architecture of choices designed by the tax incentives inserted in state and federal tax laws promote the implementation of sustainable policies for urban vehicles or if there are incongruities in this construction and, in the end, if possible, outline some elements capable of contributing to a better construction of this architecture of choices. The construction of this new fiscal policy should consider the limited rationality that permeates the decision-making process, in order to employ the latest knowledge in behavioral sciences. The research was carried out through a bibliographic survey, through bases available in network or requested directly from those involved, when possible, pointing out the results for the existence of contradictory constructions in state and federal legislation, generating waiver of revenues that could be used in public policies that promote sustainability. The reflection that is proposed here sheds light on a problem that is pre-feelsin legislation and that delays Brazil in a paradigmatic change in urban transport, bringing proposals and proposals for new and continued research.