O uso da extrafiscalidade tributária como estímulo para adoção de fontes renováveis de energia na agricultura e na agroindústria

Abstract

This work aims to analyze the feasibility of using tax extrafiscality as a means of encouraging the use of renewable sources in agriculture and agribusiness. Face with the global environmental degradation, especially due to the continuous use of polluting forms of energy generation, it is urgent to adopt renewable energy sources that do nor contribute to global warming. Considering that, until now, environmental awareness alone has not proved to be efficient enough to change the world scenario of global warmng, the Estate, as na inducer of human behavior, must encourage the adoption of renewable energy sources, in order to, and a first moment to mitigate the effects of global warming and, in a second moment, to reverse this problem. Within this context, the Stae may use tax extrafiscality in order to achieve the objective of helping to reduce global warming. Notwithstanding some contrary understandings, the onerous taxation of polluting and nonrenewable sources proves to be adequate to stimulate the use of renewable sources in agriculture. With the increase in the economic cost of polluting activity, there will be no alternative but to use renewable energy sources.