Influência da carga tributária estadual na implantação de uma usina geradora fotovoltaica

Abstract

This work presents a case study about the impact of ICMS exemption as an attractive investment considering the electric energy tariffs. In order to accomplish it, a photovoltaic solar power plant was delineated in a simulated way, not being a real project, but considering real data and parameters for its design. In this context the ICMS exemption is analyzed, using economic engineering analysis tools, as a measure of governmental incentive for distributed generation, the photovoltaic, analysing how much the ICSM exemption may impact the return of investment. The indicative of return of investment as IRR, NPV and simple Payback were used as methodologies for the appropriation of the data, where they were analyzed based on the photovoltaic project outlined for this study. The research in this work makes use of two tests, in which it can be observed that the engineering participates in the cycle of decisions of a project, involving the analysis of technical viability and the economic feasibility analysis of projects. The first test made it possible to measure the system, designing the project, considering technical factors such as location of the study region, average temperature, solar radiation index, etc. The second test allowed to know the factors that interfered in the performance of the economic and the return of investment. After the data analysis, they were compared and analyzed. After this analysis it was possible to conclude that all the scenarios presented in this work are feasible and deserve investment, since that for all the cases considered with the ICMS exemption the return of investment is faster.