A tributação no enfrentamento da crise climática: a aplicação de mecanismos tributários à atividade eólica no Rio Grande do Norte para uma transição energética justa

Abstract

The climate crisis currently presents consequences that affect not only the environment but also the health of communities, especially the most vulnerable ones. As a result, a just energy transition emerges as a way to guarantee the right to a high-quality and ecologically balanced environment. In this context, taxation appears as one of the state instruments with the greatest potential to induce environmentally sustainable behaviors, particularly through its extrafiscal function, with a focus on its application in the field of wind energy in Rio Grande do Norte. Therefore, the aim of this study is to understand how taxation can be used to address the climate crisis through the energy transition, focusing on wind energy. To this end, it was necessary to contextualize the contemporary landscape of the global climate crisis and in Brazil, and to analyze the role of the energy transition with renewable energies. Additionally, it was important to study how Tax Law can contribute to confronting the climate crisis through the energy transition and to examine the application of tax measures provided for in the National Policy on Climate Change Law within the scope of renewable energies in Brazil, with a focus on wind energy activities in Rio Grande do Norte. Thus, through basic research with a qualitative approach, using bibliographic and documentary research methods, it was possible to conclude that environmentally oriented taxation can be an important tool for promoting the energy transition in Brazil.