Justificação dos incentivos fiscais à produção nacional do biodiesel à luz desenvolvimento sustentável no Brasil 208 além de promover sustentabilidade ambiental, potencial de reduzir desigualdades estruturais, garantir justiça distributiva e consolidar direitos fundamentais. PALAVRAS-CHAVE: biodiesel; incentivos fiscais; direitos sociais; reforma tributária; sustentabilidade. ABSTRACT: This research project aims to examine the strategic role of tax incentives in the Brazilian biofuel sector, in light of social rights, technological innovation, and environmental sustainability requirements. The main issue addressed in this article is the potential reduction of these tax incentives due to restrictive interpretative methods adopted by the Tax Authorities and by legislative changes, such as those proposed in the ongoing tax reform. The assumption is that tax incentives function as non fiscal instruments that promote social justice by enabling the inclusion of family farming within the energy production chain and by encouraging sustainable practices in the industrial sector. The general objective is to analyze the legal and socioeconomic justification for tax incentives related to the national production of biodiesel. The specific objective is to assess the incentives associated with PIS and COFINS Contributions, their interpretation and applicability by the Tax Authorities, and the implications of legislative changes introduced by the ongoing tax reform that impact current incentive framework. The research methodology adopted is qualitative, based on an interdisciplinary approach, including legislative and documentary review through the analysis of statutes and regulatory acts related to the subject matter. Despite its early stage, the research has already yielded preliminary results suggesting that well-structured fiscal policies, beyond fostering environmental sustainability, have the potential to reduce structural inequalities, ensure distributive justice, and consolidate fundamental rights. KEYWORDS: biodiesel; tax incentives; social rights; tax reform; sustainability. INTRODUÇÃO No âmbito da tributação, o tema do presente projeto é delimitado em relação à justificação dos incentivos fiscais concedidos em favor da produção nacional do biodiesel no Brasil. Investiga-se se são justificáveis, à luz do conceito de desenvolvimento sustentável, prin-
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