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...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Portuguese |
| Published: |
2019
|
| Subjects: | |
| 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 |
| Tags: |
Add Tag
No Tags: Be the first to tag this record
|
| id |
dialnet-ar-18-ART0001422237
|
|---|---|
| record_format |
dialnet
|
| institution |
Dialnet
|
| collection |
Dialnet AR
|
| source |
Revista Controle: Doutrinas e artigos, ISSN 1980-086X, Vol. 17, Nº. 2, 2019, pags. 177-205
|
| language |
Portuguese
|
| topic |
Ecological ICMS
Municipal Environmental Quality Index Environmental Sustainability Ceará ICMS Ecológico Índice Municipal de Qualidade do Meio Ambiente Sustentabilidade Ambiental Ceará |
| spellingShingle |
Ecological ICMS
Municipal Environmental Quality Index Environmental Sustainability Ceará ICMS Ecológico Índice Municipal de Qualidade do Meio Ambiente Sustentabilidade Ambiental Ceará Lima Marcelo, Maria Verônica Rodrigues Ribeiro Macêdo, Francisca Francivânia Influência do ICMS ecológico na sustentabilidade ambiental do estado do Ceará |
| description |
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.
|
| format |
Article
|
| author |
Lima Marcelo, Maria Verônica
Rodrigues Ribeiro Macêdo, Francisca Francivânia |
| author_facet |
Lima Marcelo, Maria Verônica
Rodrigues Ribeiro Macêdo, Francisca Francivânia |
| author_sort |
Lima Marcelo, Maria Verônica
|
| title |
Influência do ICMS ecológico na sustentabilidade ambiental do estado do Ceará
|
| title_short |
Influência do ICMS ecológico na sustentabilidade ambiental do estado do Ceará
|
| title_full |
Influência do ICMS ecológico na sustentabilidade ambiental do estado do Ceará
|
| title_fullStr |
Influência do ICMS ecológico na sustentabilidade ambiental do estado do Ceará
|
| title_full_unstemmed |
Influência do ICMS ecológico na sustentabilidade ambiental do estado do Ceará
|
| title_sort |
influência do icms ecológico na sustentabilidade ambiental do estado do ceará
|
| publishDate |
2019
|
| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=7671480
|
| _version_ |
1709753206689497088
|
| spelling |
dialnet-ar-18-ART00014222372020-12-11Influência do ICMS ecológico na sustentabilidade ambiental do estado do CearáLima Marcelo, Maria VerônicaRodrigues Ribeiro Macêdo, Francisca FrancivâniaEcological ICMSMunicipal Environmental Quality IndexEnvironmental SustainabilityCearáICMS EcológicoÍndice Municipal de Qualidade do Meio AmbienteSustentabilidade AmbientalCearáThis 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.Este estudo teve por objetivo verificar a influência do Imposto sobre Circulação de Mercadorias e Prestação de Serviços (ICMS) ecológico na sustentabilidade ambiental do estado do Ceará. Para tal, realizou-se uma pesquisa descritiva, por meio de uma análise documental e abordagem quantitativa dos dados. O período em análise correspondeu ao intervalo de 2012 a 2016, e a população referiu-se aos 184 municípios cearenses. Verificaram-se os indicadores IQM, ISA, arrecadação total de ICMS do estado do Ceará e o valor do repasse da cota parte aos seus municípios. Os dados utilizados foram extraídos dos sítios do Instituto de Pesquisa e Estratégia Econômica do Ceará (Ipece), da Secretaria de Estado de Meio Ambiente e Infraestrutura (Sema) e da Secretaria da Fazenda do Ceará (Sefaz-CE), respectivamente. Os resultados da pesquisa permitiram concluir que houve uma influência positiva do ICMS ecológico na sustentabilidade ambiental do estado do Ceará. Pode-se evidenciar maior interesse dos municípios cearenses quanto à preservação ambiental, uma vez que ficou evidente o crescimento do IQM e o conseguinte aumento de repasse de recursos financeiros para os municípios cearenses envolvidos com o programa. Todavia, levantou-se a necessidade de revisar o Programa Selo Município Verde, que abrange o ICMS-E e o ISA, com o intuito de efetivar a participação da sociedade no programa, através da presença da população em estudos, pesquisas e debates sobre o ambiente.2019text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=7671480(Revista) ISSN 2525-3387(Revista) ISSN 1980-086XRevista Controle: Doutrinas e artigos, ISSN 1980-086X, Vol. 17, Nº. 2, 2019, pags. 177-205porLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
|