Tributação da energia elétrica utilizada nos veículos elétricos: Impactos econômicos e regulatórios da tributação

Abstract

This study analyzed the economic and regulatory impacts of taxation on electricity used in electric vehicles in Brazil. A qualitative and bibliographical methodology was adopted, based on current legislation, specialized doctrine, official data and case law. The results indicated that the tax burden on energy consumed by electric vehicles presents complexities that generate legal uncertainty and tax inequality, hindering the expansion of this technology in the country. It was concluded that the current tax model does not favor the energy transition nor adequately promote environmental sustainability, requiring a review of public policies to ensure tax justice and encourage the use of clean energy sources.