ICMS ecológico para além do tributo: estudo das potenciais transformações dos municípios baianos a partir de sua implementação

Abstract

Global warning about enviroment problems and its preservation promote the need to implent public politics to guarantee biodiversity protection. This study search for an alternative for this question as it proposes to implement na enviroment taxing, the ICMS Ecological Tax (portuguese initials for Tax for Circulation of Goods and Services), an instrument of public politics which States would use to foment environment preservation. ICMS-E will not be considered as a new tax, with more expenses to contributors. The objectives of this study are to analyze ICMS-E sharing and consequences of implemantion all over Bahia state willing to promote sustainable development. It is an study with an exploratory character and is based in a quantitative approach, focused on Bahia state. In the year of 1991, brazilian Paraná state was the pioneer, which in the beginning had only eight hundred hectars of protected areas and, after the implementation of ICMS-E, having three hundred hectars in 2019. In the meantime, Pernanbuco, another brazilian state, had only eleven ladfills in 2015, passing to twenty in 2019. The distribution of ICMS-E was not only to environment protection use, but to education and health, as seen in Ceará state, which has the first place in education quality Brazilian ranking, considering public education between sixth and nineth grade, and the third place in Middle School between first and fifth grades. Therefor, the ICMS-E revealed good results in eighteen brazilian states, searching for biodiversity protection as the main goal.