Over the years, with the growth of the economy and industrial production systems, the increase in the consumption of disordered energy associated with few environmental policies ended up causing the oil crisis in the 1970s. As the generation matrix of most developed countries is based on fossil fuels, it became necessary to implement new alternative sources of electricity, bringing to light new technologies beyond the development of other existing ones, such as photovoltaics. Solar energy has grown substantially in recent years, with a much higher rate in other countries compared to Brazil. With this, the work proposes, through a previous literature review on energy tariffs, an analysis of local tax incentives for the implementation of a photovoltaic plant in consumer units belonging to Group A and Group B, in order to observe whether laws ANEEL incentive measures are sufficient to ensure viability.
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