O papel da tributação ambiental na transição energética justa do Brasil e do Estado do Ceará: a extrafiscalidade como instrumento jurídico indutor da sustentabilidade

Abstract

The theme of this monograph is the role of environmental taxation in the energy transition process, which is justified by the need to promote the development of the clean energy sector in the face of the increasingly damaging climate emergency scenario that has been emerging in modern times. The general objective of this study is to analyze how environmental taxation can play a strategic role in the effective realization of the energy transition process in Brazil and Ceará, based on the identification of taxes with extra-fiscal potential for this purpose and other environmental taxation instruments that can be used for this purpose. To this end, it is necessary to identify the foundations and important aspects of environmental taxation in Brazil; analyze the characteristics involved in the energy transition process, emphasizing the tax issues that are important to the topic, and identify the legal tools needed to implement environmental taxation aimed at encouraging the energy transition process, as well as the possible ways forward in this context. Thus, bibliographical, legislative and documentary research was carried out, including the reading and analysis of books, scientific articles, magazines, journals, newspaper articles, minutes of public hearings, speeches by public authorities, official reports and documents and legislation pertinent to the subject. Finally, it can be seen that it is possible to structure taxes in such a way as to facilitate the development of the renewable energy production sector.