Comparabilidade da carga tributária da energia elétrica entre os estados da região Centro-Oeste

Abstract

The present work consists of the analysis of the tax burden of electric energy among the states of the Midwest region. Since it was created, electrical energy has become essential for man to ensure the execution of activities for his survival. Brazil is a country with a large production capacity for this element, however, the energy produced here is considered one of the most expensive in the world due to the high tax burden and high transmission cost, second only to Colombia, according to a study carried out by CouponValido.com.br with data from Large Industrial Energy Consumers and Free Consumers (ABRACE). For this reason, the general objective of the present work was to carry out the analysis of the tax incidence on the electricity bills of consumers located in Goiás, Mato Grosso, Mato Grosso do Sul and Brasília, specifically seeking to investigate whether the taxes levied on the energy bills electricity in the aforementioned States have the same impact taking into account their autonomy. Through data research and current legislation, we noticed that the tax burden for the same class and range (KWH) may vary from one state to another.