Tributação e soberania no mar: o papel do Repetro-Sped na exploração offshore da Amazônia Azul.

Abstract

ABSTRACT This research explores the evolution of the oil industry in Brazil, focusing on the development of sedimentary basins and the discovery of the pre-salt, a key milestone that positioned the country as one of the world's leading oil producers. The study examines regulatory changes and incentive mechanisms, such as Repetro, that enabled the industry's growth by attracting investments and promoting significant technological advancements. Additionally, it discusses the geopolitical importance of the Blue Amazon and the challenges involved in protecting Brazil's maritime resources, which are crucial for the country's energy security and sovereignty. The research concludes that the integration of technological innovation, appropriate public policies, and defense strategies is essential to fully leverage Brazil's oil reserves and secure a prominent position in the global energy market. In addition, the challenges and opportunities arising from the Tax Reform are discussed, highlighting the need for public policies that encourage innovation and competitiveness in the sector. Finally, there are concluding remarks that summarise the main findings of the research and point to possible future directions for study.