TAXATION AND TAX BENEFITS RESULTING FROM DISTRIBUTED SOLAR ENERGY GENERATION

Abstract

There is a substantial global initiative to promote alternative sources of electricity generation that are both sustainable and have lower emissions of pollutants and greenhouse gases, such as solar energy. Within this framework, supported by the comprehensive analysis of law (AID), we seek to objectively understand the utilization of fiscal powers within this sector through a geographically bounded examination of its operations in the State of Rio de Janeiro. We begin by postulating the existence of a constitutional norm specifically mandating the use of tax powers to manage fiscal policy as a means of regulating and promoting sustainable energy exploration. This includes incentivizing third-party involvement in solar energy generation services. Our approach involves exploratory research, predominantly relying on bibliographic and documentary sources. We conduct a thorough inventory of taxes (PIS/PASEP, COFINS, ICM-Importation, and ICM-Circulation of Goods) and tax benefits pertaining to the generation and distribution of solar energy within the state of Rio de Janeiro. For the purposes of this study, we disregard ongoing transformations in the current tax reform process, focusing on illustrating, using the case of Rio de Janeiro, how the underlying premise of our research has been put into practice. The mapping of tax benefits granted by Rio de Janeiro to the sector during the highlighted period (the first decades of the 21st century) constitutes a significant research outcome. It allows for an evaluation, albeit not exhaustive, of the extent to which incentives have encouraged third-party involvement in collaborative solar energy generation services, thereby contributing to the growth of this alternative energy source through interaction between the State and society. In conclusion, it is evident that the implementation of tax policies in line with established norms remains modest and requires reinforcement, possibly through enhanced fiscal instrumentalities.