Nanotecnologia e transição energética : marco regulatório em inovação e fomento à sustentabilidade por meio de ferramentas tributárias no Brasil

Abstract

The energy transition through the use of innovations in nanotechnology, promoted by the public authority, is one of the ways to meet the 2030 Sustainable Development Goals (SDGs) of the United Nations. Using fossil energy worsens the climate crisis, and working on the energy transition to a renewable matrix is a way to mitigate climate change. Innovation processes in Research and Development (R&D), which are vectors of economic evelopment, need to walk side by side with preserving the environment. The renewable energy sector acts as an interface between these two worlds. This thesis aims to analyze the extent to which the regulatory framework applicable to nanotechnology enables its innovation with legal certainty to meet the national commitment to sustainable development. To achieve this, the role of the State is to financially encourage this entire sector, with taxation as the primary tool. The methodology is based on qualitative and exploratory research with bibliographic and documentary data collection, prioritizing public data sources to ensure the reproducibility ofthe research. It is worth noting that the legal framework for innovation does not contemplate the energy transition through the use of nanotechnology, that the nanotechnology regulatory framework bill needs to move forward to contemplate the energy transition specifically, and that public policies are not sufficient to achieve the legal security necessary to develop the sector needing to be directed towards renewable energy in a binding manner regardless of government changes. This thesis concludes that considering the current regulatory environment in Brazil and its ongoing normative proposals, there is a viable strategy for sustainable development through the insertion of nanotechnology in R&D innovation processes in the renewable energy sector. Tax incentives are appropriate tools to guarantee this transition, but regulating the area is essential to guarantee legal certainty and the necessary typicality in the tax area. Using technological innovation in nanotechnology for clean energy through tax incentives directly addresses SDGs 7, 8, 9, 11, and 17. [resumo fornecido pelo autor]