Abstract
The energy scenario of a country cannot ignore the tax regime adopted for companies in the sector. The tax has a direct relationship to the efficiency levels of the regulated energy sector. Therefore, it is necessary to analyze the tax system adopted in a certain sector, allowing economic agents to understand its operation, to point bottlenecks and inefficient tax rules and, thus, make it possible to introduce modifications or reforms in taxation. In turn, the Brazilian tax system is one of the most complex in the world, obliging the researcher to detail its nuances and facilitate the understanding to the taxpayer. From this perspective, the purpose of this chapter is to present an overview of Brazilian taxation, focusing on several taxes on the oil, biofuel and gas sectors. The chapter begins by presenting a general context of the Brazilian tax system, highlighting the operation of taxation at federal, state and municipal levels. Then the work exposes the general aspects of taxes on the oil, natural gas and biofuel industries, focusing on nine different taxes. At last, two special tax regimes applicable to oil and natural gas industries are presented.
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