O PAPEL DOS INCENTIVOS FISCAIS EM RELAÇÃO A VEÍCULOS HÍBRIDOS E ELÉTRICOS NO BRASIL

Abstract

Considering that the transport sector is one of the largest emitters of greenhouse gases and that the dependence on fossil fuels compromises the achievement of environmental and sustainability goals, this study aims to analyze how tax incentives for hybrid and electric vehicles perform an extrafiscal function in Brazil. The relevance of the study lies in the need to assess whether such incentives effectively contribute to reducing emissions and meeting environmental targets. To this end, an interventionist research approach was adopted, with a mixed methodology (qualitative and quantitative), using documentary analysis of the Federal Constitution, tax legislation, agreements of the National Council for Financial Policy (Confaz), in addition to a literature review and international comparison with experiences from countries such as the European Union, Norway, and China. The central research question is: to what extent have tax benefits applied to IPI, ICMS, and IPVA, conceived with an extrafiscal purpose, effectively contributed to encouraging the adoption of electric and hybrid vehicles in Brazil and, consequently, to the protection of sustainability, considering the challenges of federal governance, regulatory stability, and the balance between revenue collection and environmental protection? As a result, it is observed that well-structured tax incentives increase the adoption of low-emission vehicles, reduce environmental externalities, and strengthen innovation, although regulatory fragmentation and regional inequalities limit their effectiveness; which allows concluding that tax incentives are relevant instruments for sustainable mobility, provided they are articulated with infrastructure, federal governance, and monitoring metrics.