ICMS ecológico: um instrumento de política ambiental para os Estados brasileiros
This work aims to study the Ecological ICMS as a tool to minimize the effects of negative externalities generated by economic growth. The Ecological VAT is a tax, constitutional and economic policy instrument for environmental compensation to municipalities that have restrictions on land use due to the existence of the Conservation units, protected areas, or simply wish to invest in sustainability and the environment in the municipality. This tool, based on the Federal Constitution of Brazil of 1988, allows Brazilian States, respecting their interests and peculiarities of compensation for investments in environmental policies. With the application of ICMS -E in the state, part of this allocation is done according to the rates obtained in the preservation of the environment, in accordance with criteria established by each state. The environmental criteria used are in accordance with the characteristics and environmental needs and the rate varies from 0.5 % to 15 %, the full amount that municipalities are entitled. The results showed that the implementation of ICMS -E in the States, there was a significant increase in preserved areas from implantation to the present day, proving the efficiency of this model of taxation.
TRIBUTAÇÃO, IMPOSTO PIGOUVIANO, IMPOSTO SOBRE CIRCULAÇÃO DE MERCADORIAS E PRESTAÇÃO DE SERVIÇOS (ICMS), ICMS ECOLÓGICO (ICMS-E)
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