Influência do ICMS ecológico na sustentabilidade ambiental do estado do Ceará

This study aimed to verify the influence of the ecological Tax on Circulation of Goods and Services (ICMS) on the environmental sustainability of the state of Ceará. To this end, a descriptive research was carried out through a document analysis and quantitative approach of the data. The period unde...

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Bibliographic Details
Main Authors: Lima Marcelo, Maria Verônica, Rodrigues Ribeiro Macêdo, Francisca Francivânia
Format: Article
Language:Portuguese
Published: 2019
Subjects:
Ecological ICMS
Municipal Environmental Quality Index
Environmental Sustainability
Ceará
ICMS Ecológico
Índice Municipal de Qualidade do Meio Ambiente
Sustentabilidade Ambiental
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=7671480
Source:Revista Controle: Doutrinas e artigos, ISSN 1980-086X, Vol. 17, Nº. 2, 2019, pags. 177-205
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Influência do ICMS ecológico na sustentabilidade ambiental do estado do Ceará
Summary: This study aimed to verify the influence of the ecological Tax on Circulation of Goods and Services (ICMS) on the environmental sustainability of the state of Ceará. To this end, a descriptive research was carried out through a document analysis and quantitative approach of the data. The period under analysis corresponded to the interval from 2012 to 2016 and the population referred to the 184 municipalities of Ceará. The indicators IQM, ISA, total ICMS collection of the state of Ceará and the value of the quota’s transfer to its municipalities were verified. The data used were extracted from the Ceará Research Institute on Economic Strategy (Ipece), the Secretariat of the Environment (Sema) and the Secretariat of Finance (Sefaz-CE) sites, respectively. The results allowed us to conclude that there was a positive influence of the ecological ICMS on the environmental sustainability of the state of Ceará. It is noticeable a greater interest of the municipalities of Ceará regarding environmental preservation, since the IQM growth and the consequent increase of transfer of financial resources to the municipalities of Ceará involved with the program became evident. However, it became necessary to revise the Green Municipality Program, which includes the ICMS-E and the ISA, in order to actualize the participation of society in the program, by the presence of the population in studies, research and debates on the environment.

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