The Ecological Goods and Services Circulation Tax (ICMS) as an instrument for payment for environmental services

Authors

DOI:

https://doi.org/10.33448/rsd-v10i3.13262

Keywords:

Payment for Environmental Services; Ecological ICMS; Paraíba.

Abstract

The objective of this study was to analyze the current situation of the ICMS-E in the Brazilian states and to estimate the consequences of its non-applicability in the state of Paraíba. Through documentary and bibliographic research, the legal provisions that institute and regulate the ICMS-E in Brazilian states were raised, such as the criteria for redistribution and their respective percentage of participation. The population criterion was used to estimate the value of ICMS-E not passed on to the municipalities of Paraíba, since the legal criteria were not regulated due to the unconstitutionality of the state law. The estimated population of the 5 most populous municipalities in the state and the 5 municipalities with the smallest population were collected, to verify the impact of the non-applicability of the ICMS-E in both realities. In the data analysis, the Population Proportion method was used, where the relative frequency with which this category is observed in the population (p) was calculated according to Mann (2005). The results showed that 17 Brazilian states instituted the ICMS-E under various criteria for the redistribution of resources, among which environmental conservation units, public water sources and solid waste treatment stand out. In Paraíba, the losses related to the non-applicability of the ICMS-E in the analyzed period add up to approximately 845 million reais. Thus, the poorest 5 municipalities stopped receiving an average of 430 thousand reais / year. It is concluded, therefore, that the ICMS-E is an important tax mechanism for environmental management capable of stimulating the conservation of the environment.

Author Biographies

Luan Dantas Garrido, Federal University of Campina Grande

Master's student in Engineering and Management of Natural Resources at UFCG, Specialist in Accounting and Tax Management at FURNE / UNIPÊ, Bachelor in Accounting Sciences at the State University of Paraíba (UEPB). Professor of Accounting and Permanent Accountant at the Federal University of Campina Grande.

Lázaro Avelino de Sousa, Federal University of Campina Grande

He has a Full Degree in Geography from the Federal University of Campina Grande, UFCG (2013); Master in Natural Resources from the Post-Graduate Program in Natural Resources (PPGRN) of the Center for Technology and Natural Resources (CTRN) of the Federal University of Campina Grande, UFCG (2016); PhD in progress by the Graduate Program in Engineering and Management of Natural Resources (PPGEGRN / CTRN / UFCG).

Isabel Lausanne Fontgalland, Federal University of Campina Grande

Graduated in Economic Sciences Course at Universidade Federal do Ceará (1992); Master in Economics from the Federal University of Paraíba (1995); Doctorate in Industrial Economics - Université de Sciences Sociales de Toulouse 1 (1999) - France and Post-Doctorate in Economics from Ohio University (2012) - Athens - Ohio - USA. She is currently a Titular Professor at the Federal University of Campina Grande - UFCG, where she has worked since 2005. She previously worked as a professor at the Federal University of Paraíba participating in the Postgraduate Program in Economics - PPGE from 2002-2006. From 1994 to 1996 he worked at UFPB Campus II and during 2000 to 2002 at the Federal University of Maranhão - UFMA. She is currently a professor and advisor of the Graduate Program in Natural Resources - PPGRN of UFCG. She is a researcher at the Applied Economics Research Laboratory since 2005, having been its founder. He has experience in the areas of Economics and Production Engineering with an emphasis on Industrial Organization and Industrial Studies, acting mainly on the following themes: labor economics, technological innovation, environmental economics and renewable energies.

Maria de Fátima Martins, Federal University of Campina Grande

Professor of the Administration Course at the Federal University of Campina Grande (UFCG), the Graduate Program in Administration (PPGA / UFCG) and the Graduate Program in Natural Resources (PPGRN / UFCG). PhD in Natural Resources by UFCG. Master in Production Engineering from the Federal University of Paraíba and Marketing Specialist from the State University of Paraíba. Graduated in Business Administration and Public Administration from the Federal University of Paraíba and graduated in Social Communication (Journalism) from the State University of Paraíba. Are you coordinator of the Group of Studies and Research on Sustainability Indicators (GEPIS) certified by CNPq and technical advisor at the Regional Development Center? CDR Paraíba. Currently, he has developed research in the area of ​​sustainability, sustainable cities, public policies, public management and sustainability indicators in urban urban and rural geographic spaces, productive sectors and companies, among others.

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Published

08/03/2021

How to Cite

GARRIDO, L. D.; SOUSA, L. A. de .; FONTGALLAND, I. L. .; MARTINS, M. de F. The Ecological Goods and Services Circulation Tax (ICMS) as an instrument for payment for environmental services. Research, Society and Development, [S. l.], v. 10, n. 3, p. e16310313262, 2021. DOI: 10.33448/rsd-v10i3.13262. Disponível em: https://rsdjournal.org/index.php/rsd/article/view/13262. Acesso em: 15 jan. 2025.

Issue

Vol. 10 No. 3

Section

Human and Social Sciences

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Copyright (c) 2021 Luan Dantas Garrido; Lázaro Avelino de Sousa; Isabel Lausanne Fontgalland; Maria de Fátima Martins

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