Tecnologia e sustentabilidade: a inserção dos carros elétricos no contexto jurídico e ambiental brasileiro.

Abstract

This dissertation analyzed the integration of electric cars within the Brazilian legal and environmental context, aiming to verify the extent to which vehicle electrification contributes to the reduction of greenhouse gas (GHG) emissions in Brazil, compared to combustion engine vehicles, as well as examining the role of taxation, especially the Vehicle Property Tax (IPVA), as an instrument for inducing environmental public policies. A qualitative methodology was adopted, based on the deductive method, through bibliographic and documentary research, involving the analysis of the constitutional, infraconstitutional, and international framework related to environmental protection, climate change, and sustainable mobility, in addition to a review of technical studies on emissions in the life cycle of vehicles. The results indicated that vehicle electrification, in the Brazilian context, presents significant potential for emission reduction, especially due to the country's predominantly renewable electricity matrix, although it does not constitute an isolated solution to the environmental challenges of the transportation sector. It was also found that states have been using the IPVA (Vehicle Property Tax) in its extra-fiscal dimension, through exemptions and reduced rates, as a mechanism to encourage the adoption of electric vehicles, demonstrating the compatibility between taxation and environmental protection, in accordance with Article 225 of the Federal Constitution and the principle of environmental preservation within the National Tax System. However, it was found that such incentives, although relevant, are not sufficient, in isolation, to promote the mass adoption of electromobility, being dependent on structural, economic and technological factors, such as the cost of vehicles, charging infrastructure, industrial development and the challenges related to batteries, especially regarding their production, durability and disposal. It is concluded that vehicle electrification constitutes a relevant instrument in mitigating climate change, provided it is integrated into a broader set of public policies, and the environmental effects throughout the entire life cycle of this technology should also be considered.