| dc.description.abstract | The energy compensation system has recently received tax incentives at the federal (PIS / Pasep and COFINS) and state (ICMS) scope, aimed at stimulating sustainable energy. Given this context, the paper launches a reflection on the effectiveness of state intervention through the concession of these fiscal incentives as a strategy to promote adherence to the renewable energy generation own system, especially photovoltaic, in order to contribute to the mitigation of environmental degradation. For that, one was adopted as method of procedure the hypothetico-deductive and as methods of procedure the structuralist and statistical. In addition, one employed the techniques of bibliographic research, document analysis and data analysis. The dissertation was divided into four chapters. The first of them, one limited to analyzed the general characteristics and conditions of the implementation of the Energy
Compensation System, in addition to identifying the way taxation occurs in the States of Rio Grande do Sul, São Paulo and Rio de Janeiro. The second made an approach about relationship existent between economics and environmental protection, encompassing a differentiation between theories that search for approximate these two areas and finalizing with an analysis on Economic Law as an instrument of state intervention directed to the protection of the environment. The third chapter, one focused on the subject of state intervention through the extra-fiscal function of taxes, bringing a reflection about their effectiveness and on the elements that influence the consumer at the moment in which decides to adopt the system of energy compensation. Lastly, the last chapter analyzed data on consumption statistics and costs related to photovoltaic energy, made available by ANEEL and IRENA, in light of which it was possible to verify that the fiscal incentives granted potentialized the compensation of photovoltaic solar energy. | en |
