Uma perspectiva de incentivos fiscais e produção de hidrogênio verde no estado do Ceará, sob o viés do FDI

Abstract

This paper aims to look at tax incentive policies as a way of inducing sustainability, linked to environmental taxation in the state of Ceará regarding the production of green hydrogen. Given the increasingly frequent search for alternative sources of clean energy and the goals of various countries around the world, e.g. the Paris Agreement signed in 2015, which represents an important milestone since it established the goal of limiting global warming, as well as international conferences such as COP-28, which encourage participating countries to bring an analysis of their previously established and future goals for energy transition. In order to meet the global target, fossil fuels must be replaced by renewable energy sources. Therefore, one of the ways to make this energy transition viable seeking to achieve a low-carbon economy is by means of the use of green hydrogen, enabling a prominent evolution in production, given the opportunity with the hydrogen hub at the Port of Pecém. However, the absence of a definitive regulatory framework at a national level and the lack of transparency and control in the agreements made within the state Industrial Development Fund represent significant challenges. The lack of clear and uniform regulations can create legal uncertainty and make it difficult to attract new investments. In this regard, this paper aims to analyze the feasibility and impacts of tax incentives for the production of green hydrogen in the state of Ceará, exploring national measures under Bills No. 2.308/2023 and No. 5.174/2023 as well as state tax incentive policies, focusing on the PIER Program of the FDI of the state of Ceará, since it is a program towards benefiting companies that produce parts for renewable energy production. Thus, the research was carried out through documentary analysis of bills and data collection at the Ceará State Development Agency - ADECE, to observe tax benefits with the aim of analyzing the Bills, investigating existing state tax incentive policies, overall the research aims to provide a comprehensive analysis of tax and regulatory incentive mechanisms for green hydrogen, identifying challenges and proposing improvements to foster the consolidation of this emerging sector in the State of Ceará and in Brazil as a whole. The issue that led to the development of this paper is the viability of tax incentives for the production of green hydrogen in the state of Ceará, considering the absence of a definitive national regulatory framework and the lack of parameters and targets set for FDI beneficiaries.