SOLAR ENERGY AND ENVIRONMENTAL SUSTAINABILITY: ANALYSIS OF PALMAS SOLAR AS A FISCAL POLICY TO INCENTIVE DISTRIBUTED GENERATION

Authors

  • Bruna da Silva Costa UNITINS
  • Fernanda Matos Fernandes de Oliveira Jurubeba UNITINS

DOI:

https://doi.org/10.51891/rease.v11i5.19013

Keywords:

Photovoltaic solar energy. Environmental preservation. Tax incentives.

Abstract

This article analyzes the effects of photovoltaic solar energy on environmental preservation, highlighting Brazil's energy landscape and the changes enabled by the transition to renewable sources. The research also examines the role of tax incentives as instruments to promote the use of solar energy, emphasizing the State’s economic intervention in shaping the national energy matrix. As a case study, the "Palmas Solar" program, implemented in Palmas, Tocantins, is analyzed for its impact on expanding the use of photovoltaic energy. The program is evaluated as a model of sustainable public policy, potentially serving as a reference for other municipalities in fostering environmentally responsible energy development.

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Author Biographies

Bruna da Silva Costa, UNITINS

Graduanda de Direito da Universidade  Estadual do Tocantins (UNITINS).

Fernanda Matos Fernandes de Oliveira Jurubeba, UNITINS

Professora de Direito Tributário da Universidade  Estadual do Tocantins (UNITINS). Doutora em Direito Constitucional pela Universidade de Fortaleza (UNIFOR/CE).

Published

2025-05-07

How to Cite

Costa, B. da S., & Jurubeba, F. M. F. de O. (2025). SOLAR ENERGY AND ENVIRONMENTAL SUSTAINABILITY: ANALYSIS OF PALMAS SOLAR AS A FISCAL POLICY TO INCENTIVE DISTRIBUTED GENERATION. Revista Ibero-Americana De Humanidades, Ciências E Educação, 11(5), 1366–1388. https://doi.org/10.51891/rease.v11i5.19013