Utilização das normas tributárias indutoras como mecanismo de estimulo à produção e ao consumo do etanol no Brasil

Abstract

This work aims to analyze the legal and economic possibility of using tax rules as a policy to promote consumption - and consequently production – of ethanol in Brazil. For this, the work uses the inductive method, as well as the epistemological approach known as pragmatism which uses economic theory to support law practices. The work theoretically explores the inductive tax norms - the extrafiscal tax function - and its elements, namely, the intended constitutional purpose, means used and adopted technique. On the other hand, the work also studied the possible results of an inductive tax policy applied on producers and consumers. Direct and indirect taxation, forward and backward shifting effects of traxes, market analysis (oligopoly, monopoly, and perfect competition) and aspects of elasticity in these markets (price elasticity of supply and demand and cross elasticity) are also considered. Once again the study is validated by the economic perspective, especially when related to taxation and its effects on market efficiency. Whenever possible, the theoretical discussions are linked to the practical aspects of the ethanol market. The theoretical discussions are tracked to the analysis of the current and proposed rules, especially the pertinent Constitutional and Tax rules. Then the stydy focus on the sugar-energy sector - highlighting its complex market structure - and on the pricing policies adopted by the Brazilian government for ethanol and gasoline from the 1930s to the presente time. After that, the focus goes to the period after the liberalization of the fuel market in Brazil arisen on the 2000s and the recent public policies and sectoral regulation adopted. Finally, the conclusions of the study are showed pointing to the underutilization of the tax inductive policies, not only because it is used only for tax purposes, either because it is an extremely complex market whose tax policy must be used also considering market regulation.