Cooperação Internacional e extrafiscalidade tributária: ferramentas para implementação da agenda 2030 e de políticas de energia limpa no Estado do Ceará/Brasil

Abstract

The need to put in place concrete measures for the preservation of the environment as a condition for ensuring our own survival on earth is a topic that deserves special attention. Within this context, Agenda 2030 presents a set of guidelines for public policies, in order to promote sustainable development in the most varied aspects. The first chapter of this research is dedicated to understanding the 2030 Agenda and its importance within the scope of international environmental law, seeking to emphasize the Sustainable Development Goal 7 (SDG 7), which deals with access to clean and sustainable energy. The second chapter, in turn, deals with energy efficiency, international cooperation, and issues related to clean and renewable energy and energy infrastructure. In the third, tax extrafiscality and its potential are addressed as an instrument to induce clean energy production in Brazil and, above all, in the State of Ceará, with emphasis on solar and wind energy, as they have the greatest production potential in the State . In general, it is concluded that tax extrafiscality, while using taxation aiming to produce effects other than mere collection, and environmental extrafiscality in particular, allow the use of taxation in order to promote an ecologically balanced environment, be perfectly used to promote the Agenda 2030 SDGs, in particular SDG 7.