Submitted by JULIANA CRISTINA RUBIO LAMPKOWSKI null (julianacrl@uol.com.br) on 2018-01-03T20:21:46Z No. of bitstreams: 1 A aplicação do REIDI em empreendimentos do setor energético e sua contribuição à economia verde e ao desenvolvimento sustentável.pdf: 1812340 bytes, checksum: 5e99cf809653b3860992620ffde62b7a (MD5) / Approved for entry into archive by Maria Lucia Martins Frederico null (mlucia@fca.unesp.br) on 2018-01-08T11:19:28Z (GMT) No. of bitstreams: 1 rubio lampkowski, jc_me_bot.pdf: 1812340 bytes, checksum: 5e99cf809653b3860992620ffde62b7a (MD5) / Made available in DSpace on 2018-01-08T11:19:28Z (GMT). No. of bitstreams: 1 rubio lampkowski, jc_me_bot.pdf: 1812340 bytes, checksum: 5e99cf809653b3860992620ffde62b7a (MD5) Previous issue date: 2017-11-30 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / O mundo globalizado e tecnológico vem estimulando cada vez mais a crescente demanda por consumo de eletricidade. Para diminuir esse consumo irrestrito, cada país tem usado de políticas de incentivos para permitir a demanda através de um processo verde e sustentável. No Brasil, com a necessidade de estimular o aquecimento da economia e o desenvolvimento da infraestrutura do país frente ao mundo, o REIDI - Regime Especial de Incentivos ao Desenvolvimento de Infraestrutura - surge, por meio de incentivos fiscais, para encorajar as empresas privadas a investir na autoria de projetos relacionados à infraestrutura do setor de energia no Brasil. Os projetos de habilitação e co-habilitação das empresas ao REIDI reúnem, além de empreendimentos voltados para a exploração de fontes de energia renováveis, também uma oportunidade para expandir o bem-estar social, econômico e ambiental da nação. Este trabalho objetivou compreender como o papel das iniciativas político tributárias no desenvolvimento do REIDI influencia os projetos do setor energético que envolvem fontes renováveis de energia à expansão de atividades econômicas de baixo impacto ambiental no Brasil. Desenvolveu-se uma pesquisa descritiva e exploratória, com abordagem qualitativa, baseada em questionários estruturados e direcionados para as empresas habilitadas e co-habilitadas no REIDI, bem como para o Ministério de Minas e Energia e também para um empreendimento não-utilizador do REIDI, porém voltado à área de fontes renováveis de energia. Constatou-se que, por meio dos procedimentos determinados para o processo de habilitação e co-habilitação ao REIDI, as empresas têm investido em projetos voltados à infraestrutura para geração, cogeração, transmissão e distribuição de energia elétrica para todo o Brasil, utilizando do benefício fiscal de suspensão de PIS/PASEP e COFINS incidentes sobre as receitas decorrentes de venda de maquinário e demais equipamentos, serviços, locação de máquinas, entres outros, para utilização em obras de infraestrutura destinadas ao seu ativo imobilizado. Além disso, notou-se que a Lei instituidora e o Decreto regulamentar do REIDI necessitam de atualização, de modo a garantir a paridade com às políticas internacionais de incentivos às energias renováveis, economia verde e sustentabilidade aplicadas por países com alto IDH. / The globalized and technological world is increasingly stimulating the growing demand for electricity consumption. To reduce this unrestricted consumption, each country has using policies of incentive to enable demand through a green and sustainable process. In Brazil, with the need to stimulate the warming of the economy and the development of the country's infrastructure facing the world ones, REIDI - Special Regime for Incentives for Infrastructure Development - arises, by means of tax incentives, to encourage private companies to invest on the authorship of projects related to the infrastructure of the energy sector in Brazil. The projects of qualified and co-qualified companies to REIDI bring together, besides enterprises dedicated to the exploration of renewable energy sources, also an opportunity to enhance the social, economic and environmental wellfare of the nation. This work aimed to understand how the role of tax policy initiatives in the development of REIDI can bear on the energy sector projects that involve renewable sources of energy to increase the economic activities within a low environmental impact to Brazil. A descriptive and exploratory research was developed, with a qualitative approach, based on structured questionnaires which were forwarded to the qualified and co-qualified companies on REIDI, as well as to the Ministry of Mines and Energy, also to a non-user enterprise of REIDI, but which has a infraestructure activity on renewable energy sources. It was ascertained that, as a result of the established procedures for the process of qualification and co-qualification to REIDI, companies have invested in infrastructure projects for the generation, cogeneration, transmission and distribution of electricity throughout Brazil, using the fiscal benefit named as suspension of PIS / PASEP and COFINS focused on income generation from sales of machineries and other equipments, services, leasing of machines, among others, invested on the infrastructure works as its fixed assets. In addition, it was noted that the REIDI Implementing Law and Superior Executive Decree need to be updated in order to ensure parity with the international policies of incentives for renewable energies, green economy and sustainability already applied by countries with the highest HDI. / 1547445

Distribution tables have become ubiquitous to the tax policy debates surrounding major legislative initiatives to change tax law at the federal level. The fairness of any proposed change to federal tax policy has become one of the most highlighted components of tax policy discussions. The presentation of tax data within distribution tables can hide or omit important information that is required in order to effectively evaluate the merits of any tax legislation. Many producers of distribution tables show only the information necessary to present their policy preferences in the best possible light. The different economic assumptions and presentations of data used by the various groups that release distribution tables have the inherent consequence of providing the public with numerous tables that are often used as political ammunition to influence and shape debate. The purpose of this research is to contribute to the tax policy research literature by exploring the limitations and biases inherent in specific designs of tax distribution tables and in specific methodological approaches to tax distribution analysis. This is done by means of a systematic examination of how different designs and methodologies provide an incomplete picture of a proposed change to federal tax policy. By comparing distribution tables as used by different groups to provide alternative perspectives of various tax proposals, the research shows how the use of tax distribution tables often provides misleading results about the impact of proposed tax legislation in order to influence and shape the issues surrounding a proposed change to federal tax policy. A method for evaluating tax distribution tables is proposed which highlights the deficiencies of design and methodology which characterize the present use of tax distribution tables. An index of questions is provided as part of this research project to serve as a new tool of policy analysis, an index termed the "Tax Distribution Table Scoring Index" (TDTSI). The TDTSI will assist in balancing the different perspectives presented via tax distribution tables by identifying the biases and limitations associated with different methodologies and presentations of data. / Ph. D.