A tributação ambiental do ICMS como propulsora da produção de energia solar fotovoltaica nas agroindústrias de polpas de fruta do município de Sousa-Paraíba.

Abstract

In today's energy sector, there is a dynamic interaction of various forces, including the growing demand for energy, environmental concerns about energy efficiency and emissions reduction, and the increasing integration of renewable energy sources. These forces are shaping the sector's new paradigms, also influenced by sustainable development and emerging technological challenges. In this vein, the work in question, through descriptive research, a documentary and bibliographic data collection technique, qualitative analysis, based on the legal-monographic procedure and the inductive approach, sought to make considerations regarding ICMS tax incentives as a promotion for the production of solar energy in fruit pulp agro-industries, with the Municipality of Sousa, State of Paraíba, as the study area. To this end, the production of solar energy during the years 2019 to 2023 was investigated, as well as the congruence of the theme with the SDGs. Furthermore, the economic segment of fruit growing was analyzed, highlighting the production of fruit pulp and the companies in Sousa that are active in this production. In addition, the nuances of the ICMS in the field of solar energy operations were highlighted, along with an assessment of the extra-fiscal nature of the ICMS and the tax incentives for installing solar energy in Paraíba's agro-industries. Finally, in light of the above, the aim was to highlight the need for the State, based on ecological prudence and social equity, to seek legal instruments to stimulate the production of fruit pulp in the State of Paraíba.