EXTRAFISCALIDADE DO IMPOSTO SOBRE PRODUTOS INDUSTRIALIZADOS: ESTUDO DE CASO DO PROGRAMA MOBILIDADE VERDE E INOVAÇÃO – MOVER

This article analyzes Brazilian incentive programs for the national automobile industry, precisely the current Green Mobility and Innovation Program - Mover, and its predecessors, Inovar-Auto and Rota 2030. Specifically, it aims to analyze comparatively the progression of objectives for each of these programs, - initially Inovar-Auto focused on sector growth; Afterwards, Rota 2030 aimed mainly at research development; currently, the Mover Program aims at decarbonization -, and how this change in objectives was carried out based on tax mechanisms related to the non-revenue objectives of the tax on industrialized products. Thus, the function of the non-revenue objectives of the tax will be examined, highlighting how this tool induces behavior. Furthermore, it will be verified how the selectivity of the tax on industrialized products enables non-revenue goals. To this end, analytical methodology was used. The research results indicate that the Brazilian Mover Program anchors automobile development to environmental protection providing sustainability. The non-revenue objectives of the tax on industrialized products can be used to induct companies' behavior toward achieving crucial state goals like Environmental preservation.