Impacto dos encargos setoriais e tributos na tarifa de energia elétrica

Abstract

Over the years, the electric sector has gone through many changes. Among these changes, and the most relevant change is that of the government’s participation in the sector, going from proprietary role into one that is focused more on regulatory aspects. The tariffs relative to electric energy have been directly affected by charges created by the federal government as defined by resolutions from the National Electric Energy Agency – ANEEL, as well as federal and state taxes. This tariff has undergone changes to its value over the years due to the definitions to the charges and their changes, as well as changes to tax legislation where in many cases the tax rates were raised. The manner in which they can affect consumer rates with the Regulated Contracting Environment (ACR) was analyzed with the objective to show how sector charges and taxes impact electric energy tariffs. To develop this work, a diverse set of data was collected on billable revenues from electric energy supply on a national scope, with and without taxes, relative to the ACR. Electric energy distributors participation with this revenue was also analyzed by dividing them into the geographical regions in Brazil they operate. The evolution of the average tariff was considered and compared to the influence of economic indexes. This impact was analyzed along the years with regards to the sectorial charges and taxes with concern to the value of the tariffs, and how this affects the final price for energy for consumers in this contracting environment. With a more specific case study, information from an electric energy distributor, who has operated greatly in the market, was used. This includes information such as samples from its revenue, incidental taxes on said revenue and sectorial tariffs, having the aim of analyzing the impact it caused and paid by the final consumer. Thus, one can see how sectorial charges and taxes impact the final consumer’s bill for electric power in the ACR (in this specific case a residential consumer in the state of Minas Gerais, Brazil). It was found that a significant portion of this bill is comprised of sectorial tariffs, as well as PIS, COFINS and ICMS (taxes on the supply of electric energy). In fact, of their bill, the consumer who was analyzed pays approximately 50% in sectorial taxes and tariffs designated for specific purposes such as: the guarantee of an electric energy reserve; provide financial support for activities by ANEEL and ONS; investment in Research and Development on electric energy; and the Energy Efficiency Program in the country, among others.