OF THE EXTRA-FISCAL ENVIRONMENTAL LEGAL REGIME IN COMPANY WITH LAW No. 14.300/2022 AND THE TAXATION OF PHOTOVOLTAIC ENERGY
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Data de Publicação: | 2023 |
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Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Gênero e Interdisciplinaridade |
Texto Completo: | https://www.periodicojs.com.br/index.php/gei/article/view/1230 |
Resumo: | The present work addresses the initial opening of the Brazilian economy regarding photovoltaic energy and its main changes and legislative developments, emphasizing the legal framework of distributed microgeneration and minigeneration of solar energy and its economic, social, environmental, constitutional and tax development , through the deductive research method. Thus, the objective is to review the main legislative provisions regarding the search for an ecologically balanced environment, together with the extrafiscal state duty to encourage, through its market instigating capacity, the obtaining and use of clean energy sources and renewable energy, such as photovoltaics. In these terms, the problematization will be evidenced by Law nº 14.300/2022, which promotes the burden of the beneficiary consumer of photovoltaic energy, in view of new tariffs. Finally, it is concluded that the state regulatory capacity of the market through the edition of extrafiscal norms is a basic element for the promotion and promotion of alternative sources of clean energy, in favor of a sustainable environment, not ruling out the need for pursuit of tax equity, in the light of the principle of ability to pay. |
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OF THE EXTRA-FISCAL ENVIRONMENTAL LEGAL REGIME IN COMPANY WITH LAW No. 14.300/2022 AND THE TAXATION OF PHOTOVOLTAIC ENERGYSolar energy; Photovoltaics; Extrafiscal; Environment.The present work addresses the initial opening of the Brazilian economy regarding photovoltaic energy and its main changes and legislative developments, emphasizing the legal framework of distributed microgeneration and minigeneration of solar energy and its economic, social, environmental, constitutional and tax development , through the deductive research method. Thus, the objective is to review the main legislative provisions regarding the search for an ecologically balanced environment, together with the extrafiscal state duty to encourage, through its market instigating capacity, the obtaining and use of clean energy sources and renewable energy, such as photovoltaics. In these terms, the problematization will be evidenced by Law nº 14.300/2022, which promotes the burden of the beneficiary consumer of photovoltaic energy, in view of new tariffs. Finally, it is concluded that the state regulatory capacity of the market through the edition of extrafiscal norms is a basic element for the promotion and promotion of alternative sources of clean energy, in favor of a sustainable environment, not ruling out the need for pursuit of tax equity, in the light of the principle of ability to pay.Rua Josias Lopes Braga, nº 437, Bancários, João Pessoa - PB2023-03-07info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.periodicojs.com.br/index.php/gei/article/view/123010.51249/gei.v4i01.1230Revista Gênero e Interdisciplinaridade; Vol. 4 No. 01 (2023); 531 - 581Revista Gênero e Interdisciplinaridade; v. 4 n. 01 (2023); 531 - 5812675-745110.51249/gei.v4i01reponame:Revista Gênero e Interdisciplinaridadeinstname:Instituto de Ensino e Pesquisa Periodicojsinstacron:IEPPporhttps://www.periodicojs.com.br/index.php/gei/article/view/1230/1033Copyright (c) 2023 Revista Gênero e Interdisciplinaridadeinfo:eu-repo/semantics/openAccess de Oliveira Rosa Carneiro, RafaelVillela Florêncio, Stella 2023-03-07T17:34:06Zoai:ojs.pkp.sfu.ca:article/1230Revistahttps://www.periodicojs.com.br/index.php/gei/indexPRIhttps://www.periodicojs.com.br/index.php/gei/oaigenerointerdisciplinaridade@gmail.com2675-74512675-7451opendoar:2023-03-07T17:34:06Revista Gênero e Interdisciplinaridade - Instituto de Ensino e Pesquisa Periodicojsfalse |
dc.title.none.fl_str_mv |
OF THE EXTRA-FISCAL ENVIRONMENTAL LEGAL REGIME IN COMPANY WITH LAW No. 14.300/2022 AND THE TAXATION OF PHOTOVOLTAIC ENERGY |
title |
OF THE EXTRA-FISCAL ENVIRONMENTAL LEGAL REGIME IN COMPANY WITH LAW No. 14.300/2022 AND THE TAXATION OF PHOTOVOLTAIC ENERGY |
spellingShingle |
OF THE EXTRA-FISCAL ENVIRONMENTAL LEGAL REGIME IN COMPANY WITH LAW No. 14.300/2022 AND THE TAXATION OF PHOTOVOLTAIC ENERGY de Oliveira Rosa Carneiro, Rafael Solar energy; Photovoltaics; Extrafiscal; Environment. |
title_short |
OF THE EXTRA-FISCAL ENVIRONMENTAL LEGAL REGIME IN COMPANY WITH LAW No. 14.300/2022 AND THE TAXATION OF PHOTOVOLTAIC ENERGY |
title_full |
OF THE EXTRA-FISCAL ENVIRONMENTAL LEGAL REGIME IN COMPANY WITH LAW No. 14.300/2022 AND THE TAXATION OF PHOTOVOLTAIC ENERGY |
title_fullStr |
OF THE EXTRA-FISCAL ENVIRONMENTAL LEGAL REGIME IN COMPANY WITH LAW No. 14.300/2022 AND THE TAXATION OF PHOTOVOLTAIC ENERGY |
title_full_unstemmed |
OF THE EXTRA-FISCAL ENVIRONMENTAL LEGAL REGIME IN COMPANY WITH LAW No. 14.300/2022 AND THE TAXATION OF PHOTOVOLTAIC ENERGY |
title_sort |
OF THE EXTRA-FISCAL ENVIRONMENTAL LEGAL REGIME IN COMPANY WITH LAW No. 14.300/2022 AND THE TAXATION OF PHOTOVOLTAIC ENERGY |
author |
de Oliveira Rosa Carneiro, Rafael |
author_facet |
de Oliveira Rosa Carneiro, Rafael Villela Florêncio, Stella |
author_role |
author |
author2 |
Villela Florêncio, Stella |
author2_role |
author |
dc.contributor.author.fl_str_mv |
de Oliveira Rosa Carneiro, Rafael Villela Florêncio, Stella |
dc.subject.por.fl_str_mv |
Solar energy; Photovoltaics; Extrafiscal; Environment. |
topic |
Solar energy; Photovoltaics; Extrafiscal; Environment. |
description |
The present work addresses the initial opening of the Brazilian economy regarding photovoltaic energy and its main changes and legislative developments, emphasizing the legal framework of distributed microgeneration and minigeneration of solar energy and its economic, social, environmental, constitutional and tax development , through the deductive research method. Thus, the objective is to review the main legislative provisions regarding the search for an ecologically balanced environment, together with the extrafiscal state duty to encourage, through its market instigating capacity, the obtaining and use of clean energy sources and renewable energy, such as photovoltaics. In these terms, the problematization will be evidenced by Law nº 14.300/2022, which promotes the burden of the beneficiary consumer of photovoltaic energy, in view of new tariffs. Finally, it is concluded that the state regulatory capacity of the market through the edition of extrafiscal norms is a basic element for the promotion and promotion of alternative sources of clean energy, in favor of a sustainable environment, not ruling out the need for pursuit of tax equity, in the light of the principle of ability to pay. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-03-07 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.periodicojs.com.br/index.php/gei/article/view/1230 10.51249/gei.v4i01.1230 |
url |
https://www.periodicojs.com.br/index.php/gei/article/view/1230 |
identifier_str_mv |
10.51249/gei.v4i01.1230 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://www.periodicojs.com.br/index.php/gei/article/view/1230/1033 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2023 Revista Gênero e Interdisciplinaridade info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2023 Revista Gênero e Interdisciplinaridade |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Rua Josias Lopes Braga, nº 437, Bancários, João Pessoa - PB |
publisher.none.fl_str_mv |
Rua Josias Lopes Braga, nº 437, Bancários, João Pessoa - PB |
dc.source.none.fl_str_mv |
Revista Gênero e Interdisciplinaridade; Vol. 4 No. 01 (2023); 531 - 581 Revista Gênero e Interdisciplinaridade; v. 4 n. 01 (2023); 531 - 581 2675-7451 10.51249/gei.v4i01 reponame:Revista Gênero e Interdisciplinaridade instname:Instituto de Ensino e Pesquisa Periodicojs instacron:IEPP |
instname_str |
Instituto de Ensino e Pesquisa Periodicojs |
instacron_str |
IEPP |
institution |
IEPP |
reponame_str |
Revista Gênero e Interdisciplinaridade |
collection |
Revista Gênero e Interdisciplinaridade |
repository.name.fl_str_mv |
Revista Gênero e Interdisciplinaridade - Instituto de Ensino e Pesquisa Periodicojs |
repository.mail.fl_str_mv |
generointerdisciplinaridade@gmail.com |
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