ECOLOGICAL ICMS VERSUS AGRICULTURAL PRODUCTION: APPROACH ON THE OPPORTUNITY COST METHOD
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | , |
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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Ambiente & Sociedade (Online) |
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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 |
_version_ |
1754209167549136896 |