O papel da tributação na implementação da transição energética no Brasil

Abstract

The urgency of the climate crisis reinforces the need to expand the energy transition in Brazil, especially through instruments that stimulate renewable sources without increasing the tax burden. The Tax Reform (Constitutional Amendment 132/2023 and Complementary Law 214/2025) incorporated environmental protection into the National Tax System, strengthening the use of extra-fiscality as a mechanism to induce sustainable practices. This work analyzes how the IBS (Integrated Sales Tax), the CBS (Contribution on Goods and Services), and the Selective Tax can encourage the decarbonization of the energy matrix and foster investments in clean technologies. The research, of a bibliographic and documentary nature, demonstrates that environmental taxation, when guided by constitutional principles and applied through incentives and differentiated treatments, constitutes an effective instrument to boost the energy transition and mitigate the impacts of climate change.