THE ROLE OF MUNICIPALITIES IN SUSTAINABLE DEVELOPMENT OF THE PHOTOVOLTAIC SECTOR

This paper presents a study exposing the role of municipalities in sustainable development of the Brazilian’s photovoltaic sector. It looked for the current public policies using photovoltaic solar energy source applied to the distributed generation sector, as well as it showed the extrafiscality in public actions that promote sustainable development in the electricity sector and its integration into the architectural reality of Brazilian cities. The general objective of the research is based on tax exemptions and public policies to promote sustainability, aiming at the actions of municipal entities and the integration of solar photovoltaic generating systems into the existing architecture of cities and the encouragement of new buildings with sustainable design. The present work was based on a bibliographic research, characterizing a qualitative and descriptive research. It was observed that sectoral industry is adapting to the cities reality and public policies are giving good results, promoting innovation and sustainability in energy production. It was concluded that the actions of public policies and extrafiscality by the federal entities are helping to increase the use of photovoltaic solar energy in Brazil.


INTRODUCTION
Energy has become one of the fundamental pillars of contemporary society, permeating all its sectors and becoming necessary to develop human activities. With environmental impacts directly affecting society, the incentive to use environmentally conscious energy sources has gained strength in the past decade.
In this sense, the quality of life of the world population can improve with sustainable economic growth through the planned and efficient use of available energy resources and the development of new energy generation technologies.
Hydroelectricity is the primary energy source in Brazil and it is facing enormous difficulties for its expansion due to the construction of new large reservoirs, mainly available only in the Amazon basin region, interfering in areas of environmental protection or social occupation.
Although it is a country that stands out in relation to other Latin American countries with regard to the generation of electricity from renewable non-hydro sources, Brazil still faces barriers that prevent a use compatible with its potential. In addition, the trend towards renewable sources, such as wind and solar, should represent a reserve of energy capacity to cover hydrological risks and also to contribute to a spread of generation distributed through electricity distribution networks (AQUILA et al., 2017).
The country suffers many economic and environmental losses in periods of drought and have to activate thermoelectric plants, powered by oil, gas, coal and other materials, which have high costs and a higher degree of pollution.
This combination causes electricity bills to increase in value, as well as it leads the government to adopt extra charges called yellow and red flags on electricity bills, bringing more economic losses to consumers. This Brazilian Renewable energies such as solar photovoltaics give the possibility that each property can generate its own energy, in order to relieve the interconnected system, investing more in distributed micro-generation and minigeneration from photovoltaic source as a solution to obtain energy security in times of droughts, which are the periods of greatest solar irradiation, or in times when nature instability may harm the country's energy production.
Based on this fact, the 10-Year Expansion Plan 2024 (EPE, 2017) prioritized the participation of these renewable sources as one of the main guidelines to supply the growing consumption of electricity in the next 10 years, with focus on maintaining the grid stable and the energy service safe. So, encouraging the use of renewable energy in the country is happening by the implementation of public policies through various federative entities.
Thus, this research aims to expose the role of municipalities in sustainable development of the Brazilian's photovoltaic sector. So, it looked for the current public policies using photovoltaic solar energy source applied to the distributed generation sector, as well as it showed the extrafiscality in public actions that promote sustainable development in the electricity sector and its integration into the architectural reality of Brazilian cities.
For the development of this study, qualitative, exploratory, descriptive, bibliographic and documentary research were used, where articles and doctrines were analyzed, with a descriptive bias. The research was exploratory in order to cover all fields, with the possibility of collecting necessary information to obtain satisfactory results. The research has the purpose to result from intellectual reasons, when based on the desire to know for the simple satisfaction to act (GIL, 2010).

Public Policies and Photovoltaic Solar Energy in Brazil
In Brazil, the wide energy production system is far from large consumption centers, which demands great costs with the transmission of electricity. In addition, we have a growing economic demand for expanding generation capacity. If the question of the feasibility of constructing new hydroelectric plants is debated, it has been taken into consideration that this is a large civil construction project and requires a high financial contribution. In this scenario, it is important to discuss other forms of energy generation, capable of meeting the growing demand for national energy (BORBA, 2015).
Although there is a high potential for solar irradiation in Brazil, as shown in Figure 1, only with the advent of the Brazilian's National Electric Energy Agency (ANEEL) Normative Resolution No. 482 of 2012 that the systems connected to the network, called distributed generation, became reality working as credit compensators. So, according to Villalva and Gazoli (2012), microgeneration and mini-generation powered by renewable energy sources were systematized, connecting in low and medium voltage distribution systems. Even though the use of distributed generation has some negative aspects, like its intermittent condition of production, it also brings several benefits to society, avoiding blackouts due to lack of energy, and to the electrical system, relieving its transmission lines and complementing the national energy matrix (BARBOSA; AZEVEDO, 2013).
Revista Mundi Engenharia, Tecnologia e Gestão. Paranaguá, PR, v.5, n.7, p. 289-01, 289-22, 2020 The distributed generation provided consumers a greater independence from the electricity distributors in relation to electricity consumed amount, including aiding in the stability of the national electricity system. In addition, there are technical benefits in which distributed generation brings great advantages. These benefits could be the possibility of installation in urban areas that already have buildings, the reduction of environmental impacts on energy production and the access to electricity in remote areas not served by the national electricity system. Another benefit is that the energy compensation system allows consumers to use solar photovoltaic energy, avoiding the use of batteries with short life and polluting waste disposal (NARUTO, 2017).
The environmental impact related to the deployment and operation of photovoltaic systems is very low and it is considered environmentally friendly.
Thus, the arrangement of photovoltaic panels on roofs of existing buildings do not require environmental licenses in most Brazilian states. In addition, the current approval for photovoltaic systems requires several items of electrical engineering design, also Brazilian National Institute of Metrology, Quality and Technology (INMETRO) certificate or international certifications, varying to the plants proportion (NARUTO, 2017). Therefore, systems that were installed correctly following the electrical and structural standards have a guaranteed quality within the national territory and risks of operation of this type of system are very low, especially when compared to nuclear plants. Thus, the disadvantages are reduced to an adequacy of the current transmission system, the inclusion of security measures and the need to inspect existing systems (MICHELETTI, 2017).
It cannot be denied the importance of preserving the environment, in addition to the extreme need for society as a whole to find effective means in preserving and restoring damage caused over time by mankind, so it could be able to maintain balance of the environment for future generations. Today the population are experiencing a new reality full of uncertainties, environmental and technological risks, which have great consequences for the collective (SMANIO; JUNQUEIRA, 2017).
Bearing in mind that the environment is a fundamental right, the State is responsible for protecting this right and must create public environmental policies, apply sanctions and create mechanisms that encourage sustainable development (ALMEIDA, 2017). Therefore, aiming at a sustainable future based on preserving the environment and maintaining sustainable development is an undeniable goal. Therefore, the State has a crucial role in the development of actions that can combat setbacks and, at the same time, implement new public policies that help in this development. Regarding the photovoltaic solar energy sector, public policies aim to encourage the use of distributed generation in the country.
Among the roles of law, one is to implement public policies with the orderly and coordinated intention of the State in economic activity. The tax law is an important instrument for this purpose, which is why the environmental tax has been consolidated (CORBETTA, 2017).

Municipal Public Policies for Sustainable Cities
Over the years, the country has developed several public policies through programs aimed at fostering and developing the photovoltaic industry, the use of public policies in order to improve technological development, ends up promoting cost reduction to the sector, allied to this to other projects that are aimed at granting tax benefits (EDQUIST, 1997). Within the scope of photovoltaic solar energy, the number of public policies has grown, always aiming at the diversification of the national energy matrix, energy security, the promotion of competitiveness and innovation in the sector. The Ministry of the Environment has been developing studies and reports on the civil construction sector and its impacts on sustainable development.

Many
Based on Agenda 21 for sustainable construction, seeking to make environmental sustainability viable, it also embraces economic and social sustainability, which emphasizes the quality of life of individuals and communities. Regarding energy, it is recommended to use a solar thermal collector to heat water, wind energy and photovoltaic solar energy in a distributed generation system (MMA, 2018).
The incentive to use energy generation by solar photovoltaic source has obtained good results, however the sector has been experiencing many problems. The International Energy Agency (IEA) has been carrying out several studies on the insertion of photovoltaic technology in urban areas, especially in single-family residential architecture, which have large areas of roofs, mostly located in areas with little shading, different from central cities with taller buildings that shade their surroundings at certain times of the day. The integration of distributed generation focuses on production closer to the areas of consumption, in this sense the use of photovoltaic systems proves to be very viable (SALAMONI, 2004).

Challenges for Integrating Photovoltaic Solar Generation Systems in Brazilian Cities
Brazil is an independent economy, and economic growth is crucial to providing the necessary resources for its sustainable energy development. The expansion of energy generation from renewable sources would not only increase the country's economic growth and halt the deterioration of the environment, but would also create an opportunity for a leading role in the international system and improve Brazil's competition with more developed countries (PAO; FU, 2018).
Energy is one of the basic vectors of the infrastructure necessary for territorial and urban development, with the infrastructure having the concept of a basic set of goods and services made available in order to integrate human beings into the so-called development. The availability of infrastructure occurs in a given territory through the intervention of man to the environment, which, in the case of energy generators by sources of photovoltaic solar energy, has been finding a social environment formed by cities that already have an architectural identity.
Taking into account that Brazil is a country formed largely by immigrants from various parts of the world, architectural cultures have expressed themselves in different ways in each city or region, where we have several architectural styles within the country (REIS et al., 2012).
The IEA's annual reports address solutions and perspectives for the urban energy market, identifying the best applications that balance cost, efficiency and sustainability in green roof integration projects. This time, the objective is for distributed generation to grow in the urban territory, give consumers greater autonomy and help the country's electrical matrix (IEA, 2007).
The integration of distributed generation focuses on distributed generation as it allows proximity to areas of consumption. In this sense, the use of photovoltaic systems proves to be very feasible, but there was a need to adapt to existing architectures. Although nowadays architects and engineers are more attentive when elaborating projects, in order to deliver roofs with greater use of solar energy, there are still many constructions that need to make the generator system more flexible (RÜTHER, 2004). Although crystalline silicon photovoltaic modules are still the majority of these existing integrations, their arrangement occurs in the countless variations of existing buildings. The photovoltaic solar energy market is constantly working to expand and improve the factors of integration with the architectural landscape already existing in the country's cities. In addition, other types of solar cells that are appearing on the market may already be viable in some cases, such as thin films and organic photovoltaic cells.
Due to the possibility of connecting to the network is still recent, Brazilian industries and installers are seeking to adapt to the architectural reality of cities, in order to find solutions in the integration of systems with current buildings. The national metallurgical industry has been strongly encouraged to produce materials that provide this integration of photovoltaic generating systems to existing buildings, see Figure 3, developing various solutions for colonial roofs, metal, slabs, fiber cement and many other types of roofs used in our country (REIS; MOREIRA, 2015).
The scenario of solar energy in Brazil, being part of low latitude countries, has promising indications for photovoltaic systems, and the photovoltaic integration with pre-existing roof architecture in general reduces the initial investment costs, as it prevents the customer have to create a new structure or even have to remodel your roof to receive the system. With many exceptions, after all, the roofs that precede the solar photovoltaic expansion in the country were not designed to receive this integrated system in them, having to take several assumptions in consideration such as: weight, aerodynamics, quality of the material used to make the roof and durability.
For there to be good practices in the photovoltaic sector, there must be good communication between integrating companies, the national structural industry, electrical engineers with other engineering areas, especially civil engineers, thus bringing greater security in the process of integrating photovoltaic systems into existing architectural buildings (ZOMER et al., 2016).

Figure 3 -Arrangement of photovoltaic elements in buildings
Source: Thomas and Grainer (1999).
Despite the obstacles encountered by the solar energy sector to integrate photovoltaic systems in the country's cities, the new future scenario seems to conceive professionals more engaged in developing more sustainable projects.
The projects for the new constructions should focus on own energy generation.
Thinking about it, the company TESLA launched solar roof tiles called Solar Roof that replace the conventional roof, uniting the roof and the photovoltaic generator system in a single product. Following this same concept, other companies such as the Chinese Hanergy have been developing new thin film technologies and integrating them into colonial tiles made of more resistant materials for the production of energy (TESLA, 2020).
With or without problems, the expansion of the photovoltaic sector in Brazil is a reality. The responsible sectors should not only think about the solutions for integration, but also analyze the good practices of this integration, so that the expansion is qualitative and sustainable.

FINAL CONSIDERATIONS
Since 2012, the country has been investing in the solar energy sector and much of public policy has been promoting the sector. The exemption from ICMS, PIS and COFINS was an important step in the development of the photovoltaic sector, opening greater economic viability to the final consumer.
Although, in the case of the ICMS, as it is a matter of State or District nature, it has a lot of discrepancy and some claims of the solar energy associations to cover other parts of the electricity bill.
Brazilian cities are gradually adapting their legislation to welcome the photovoltaic sector. The so-called sustainable cities seek to encourage the use of generating systems by renewable sources, each municipal entity in its form has been playing a role in integrating and fostering this new reality.
With planning, photovoltaic systems can expand and integrate the networks and architectures of cities in the country, as energy is a basic factor of infrastructure, and must be thought and developed on the environmental, economic and social sustainability.
The government has a duty to promote and elaborate public policies, financing, investments and a lot of research, so that the technological development of national industries is promoted, the economic viability to the final consumer will become a reality and these actions can guarantee greater sustainability to the country in its energy matrix.