ECOLOGICAL ICMS VERSUS AGRICULTURAL PRODUCTION: APPROACH ON THE OPPORTUNITY COST METHOD

Detalhes bibliográficos
Autor(a) principal: Oliveira,Flávio Amaral
Data de Publicação: 2022
Outros Autores: Grzebieluckas,Cleci, França,Raimundo Nonato Cunha de
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Ambiente & Sociedade (Online)
Texto Completo: http://old.scielo.br/scielo.php?script=sci_arttext&pid=S1414-753X2022000100351
Resumo: Abstract Ecological ICMS (ecological value-added tax on sales and services) lies on the application of environmental criteria at the time to distribute resources collected by Brazilian states. It emerged as innovative instrument capable of developing environmental policy and fiscal justice by financially compensating and encouraging counties hosting environmental conservation areas. The aim of the present study is to compare the public revenue deriving from the ecological ICMS generated by Indigenous Lands to ICMS associated with agricultural production in Tangará da Serra County - MT, based on using the opportunity cost method. This is a descriptive, bibliographical and documentary research, based on quantitative approach and secondary sources. Ecological ICMS is an important environmental policy instrument and source of municipal public revenue. Although it presented better performance than that of agricultural ICMS, it remains insufficient to financially compensate the investigated County for its restricted economic activity.
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spelling ECOLOGICAL ICMS VERSUS AGRICULTURAL PRODUCTION: APPROACH ON THE OPPORTUNITY COST METHODEnvironmental servicesCU/ILadded valueICMSeenvironmental policyAbstract Ecological ICMS (ecological value-added tax on sales and services) lies on the application of environmental criteria at the time to distribute resources collected by Brazilian states. It emerged as innovative instrument capable of developing environmental policy and fiscal justice by financially compensating and encouraging counties hosting environmental conservation areas. The aim of the present study is to compare the public revenue deriving from the ecological ICMS generated by Indigenous Lands to ICMS associated with agricultural production in Tangará da Serra County - MT, based on using the opportunity cost method. This is a descriptive, bibliographical and documentary research, based on quantitative approach and secondary sources. Ecological ICMS is an important environmental policy instrument and source of municipal public revenue. Although it presented better performance than that of agricultural ICMS, it remains insufficient to financially compensate the investigated County for its restricted economic activity.ANPPAS - Revista Ambiente e Sociedade2022-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersiontext/htmlhttp://old.scielo.br/scielo.php?script=sci_arttext&pid=S1414-753X2022000100351Ambiente & Sociedade v.25 2022reponame:Ambiente & Sociedade (Online)instname:Universidade de São Paulo (USP)instacron:ANPPAS10.1590/1809-4422asoc20200184r3l5oainfo:eu-repo/semantics/openAccessOliveira,Flávio AmaralGrzebieluckas,CleciFrança,Raimundo Nonato Cunha deeng2022-12-12T00:00:00Zoai:scielo:S1414-753X2022000100351Revistahttp://anpocs.com/index.php/revista-ambiente-e-sociedadehttps://old.scielo.br/oai/scielo-oai.php||revistaambienteesociedade@gmail.com1809-44221414-753Xopendoar:2022-12-12T00:00Ambiente & Sociedade (Online) - Universidade de São Paulo (USP)false
dc.title.none.fl_str_mv ECOLOGICAL ICMS VERSUS AGRICULTURAL PRODUCTION: APPROACH ON THE OPPORTUNITY COST METHOD
title ECOLOGICAL ICMS VERSUS AGRICULTURAL PRODUCTION: APPROACH ON THE OPPORTUNITY COST METHOD
spellingShingle ECOLOGICAL ICMS VERSUS AGRICULTURAL PRODUCTION: APPROACH ON THE OPPORTUNITY COST METHOD
Oliveira,Flávio Amaral
Environmental services
CU/IL
added value
ICMSe
environmental policy
title_short ECOLOGICAL ICMS VERSUS AGRICULTURAL PRODUCTION: APPROACH ON THE OPPORTUNITY COST METHOD
title_full ECOLOGICAL ICMS VERSUS AGRICULTURAL PRODUCTION: APPROACH ON THE OPPORTUNITY COST METHOD
title_fullStr ECOLOGICAL ICMS VERSUS AGRICULTURAL PRODUCTION: APPROACH ON THE OPPORTUNITY COST METHOD
title_full_unstemmed ECOLOGICAL ICMS VERSUS AGRICULTURAL PRODUCTION: APPROACH ON THE OPPORTUNITY COST METHOD
title_sort ECOLOGICAL ICMS VERSUS AGRICULTURAL PRODUCTION: APPROACH ON THE OPPORTUNITY COST METHOD
author Oliveira,Flávio Amaral
author_facet Oliveira,Flávio Amaral
Grzebieluckas,Cleci
França,Raimundo Nonato Cunha de
author_role author
author2 Grzebieluckas,Cleci
França,Raimundo Nonato Cunha de
author2_role author
author
dc.contributor.author.fl_str_mv Oliveira,Flávio Amaral
Grzebieluckas,Cleci
França,Raimundo Nonato Cunha de
dc.subject.por.fl_str_mv Environmental services
CU/IL
added value
ICMSe
environmental policy
topic Environmental services
CU/IL
added value
ICMSe
environmental policy
description Abstract Ecological ICMS (ecological value-added tax on sales and services) lies on the application of environmental criteria at the time to distribute resources collected by Brazilian states. It emerged as innovative instrument capable of developing environmental policy and fiscal justice by financially compensating and encouraging counties hosting environmental conservation areas. The aim of the present study is to compare the public revenue deriving from the ecological ICMS generated by Indigenous Lands to ICMS associated with agricultural production in Tangará da Serra County - MT, based on using the opportunity cost method. This is a descriptive, bibliographical and documentary research, based on quantitative approach and secondary sources. Ecological ICMS is an important environmental policy instrument and source of municipal public revenue. Although it presented better performance than that of agricultural ICMS, it remains insufficient to financially compensate the investigated County for its restricted economic activity.
publishDate 2022
dc.date.none.fl_str_mv 2022-01-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://old.scielo.br/scielo.php?script=sci_arttext&pid=S1414-753X2022000100351
url http://old.scielo.br/scielo.php?script=sci_arttext&pid=S1414-753X2022000100351
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 10.1590/1809-4422asoc20200184r3l5oa
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv text/html
dc.publisher.none.fl_str_mv ANPPAS - Revista Ambiente e Sociedade
publisher.none.fl_str_mv ANPPAS - Revista Ambiente e Sociedade
dc.source.none.fl_str_mv Ambiente & Sociedade v.25 2022
reponame:Ambiente & Sociedade (Online)
instname:Universidade de São Paulo (USP)
instacron:ANPPAS
instname_str Universidade de São Paulo (USP)
instacron_str ANPPAS
institution ANPPAS
reponame_str Ambiente & Sociedade (Online)
collection Ambiente & Sociedade (Online)
repository.name.fl_str_mv Ambiente & Sociedade (Online) - Universidade de São Paulo (USP)
repository.mail.fl_str_mv ||revistaambienteesociedade@gmail.com
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