ICMS Ecológico nas políticas ambientais estaduais

Abstract

It was analyzed how the Brazilian states adopt the ICMS Ecológico, mainly in relation to the criterion of Unidades de Conservação and evaluated how this instrument is being used in Pernambuco. For this, we used documentary and bibliographic research and analysis of statistical data. Different forms of allocation, methodologies and requirements adopted by the states were found, which in most cases do not adopt qualitative criteria for Unidades de Conservação. Named ICMS Socioambiental de Pernambuco for adopting environmental and social criteria, it was found that the management category Área de Proteção Ambiental (APA) allows greater transfer of resources compared to other categories because it has larger areas and Itamaracá is the municipality that collects more in Unidades de Conservação function. Analyze the problems that affect the alocation of resources or the status odopted to obtain qualitative, as well as the influence of ICMS Socioambiental on municipal management.