Tax over movement of goods and socio-environmental service: institutional incentives and environmental legislation in Brazil
Autor(a) principal: | |
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Data de Publicação: | 2015 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de Administração Pública |
Texto Completo: | https://periodicos.fgv.br/rap/article/view/42978 |
Resumo: | The sustainable growth of Brazilian municipalities has turned the sustainability of its municipalities from a desirable aspect into a requirement for the country’s development, taking into consideration the Brazilian growth boom in the recent years. Nevertheless, the responsibility for the supervision and environmental regulation of growth and production has been increasingly transferred to local actors. In this scenario, the tax over movement of goods and services (Imposto sobre Circulação de Mercadoria e Serviço - ICMS) stands as one of the main mechanisms of regulation and planning of the productive processes at the local level. This paper examines the legal and institutional aspects of this initiative, as well as comparatively outlines the differences between state legislations. It also analyses the historical path of their legal development. Furthermore, particularly the research tried to outline a national panoramic view of how different conceptions of sustainability were put into operation by the state legislations, creating different structures of institutional incentives. |
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Tax over movement of goods and socio-environmental service: institutional incentives and environmental legislation in BrazilIVA ambiental: incentivos institucionales y legislación ambiental en BrasilImposto sobre Circulação de Mercadorias e Serviços Socioambiental: incentivos institucionais e legislação ambiental no Brasileconomic instrumentsenvironmentICMS Law.los instrumentos económicosmedio AmbienteLey ICMS.instrumentos econômicosmeio ambienteLei ICMS.The sustainable growth of Brazilian municipalities has turned the sustainability of its municipalities from a desirable aspect into a requirement for the country’s development, taking into consideration the Brazilian growth boom in the recent years. Nevertheless, the responsibility for the supervision and environmental regulation of growth and production has been increasingly transferred to local actors. In this scenario, the tax over movement of goods and services (Imposto sobre Circulação de Mercadoria e Serviço - ICMS) stands as one of the main mechanisms of regulation and planning of the productive processes at the local level. This paper examines the legal and institutional aspects of this initiative, as well as comparatively outlines the differences between state legislations. It also analyses the historical path of their legal development. Furthermore, particularly the research tried to outline a national panoramic view of how different conceptions of sustainability were put into operation by the state legislations, creating different structures of institutional incentives.El rápido crecimiento económico experimentado por Brasil durante los últimos años ha transformado la sustentabilidad de sus municipios de ser sólo un aspecto deseable a ser un requisito para el desarrollo del país. No obstante, la responsabilidad de supervisión y de regulación ambiental del crecimiento y de la producción se ha transferido progresivamente hacia los actores gubernamentales locales. En este escenario, el Imposto sobre Circulação de Mercadorias e Serviços (ICMS) Ambiental se erige como uno de los principales mecanismos de regulación de la producción y de gestión ambiental a nivel local. Este artículo examina los aspectos legales e institucionales de esta iniciativa, y de igual forma describe comparativamente las diferencias entre las legislaciones estatales que siguen este modelo. Asimismo se analiza la trayectoria histórica de su evolución legal, así como los resultados que las últimas investigaciones sobre el tema han alcanzado, esto a fin de desprender conclusiones sobre la eficacia de esta política y de esbozar las perspectivas para la evolución de este instrumento.O crescimento sustentável dos municípios brasileiros deixou de ser um aspecto desejável para se constituir em um requisito para o país, visto o surto de desenvolvimento que o Brasil vem atravessando nos últimos anos. Não obstante, a responsabilidade sobre a fiscalização e regulação ambiental do crescimento e da produção tem se concentrado cada vez mais nos atores locais. Nesse contexto, o Imposto sobre Circulação de Mercadorias e Serviços (ICMS) Socioambiental se destaca como um dos principais mecanismos de regulação e ordenamento dos processos produtivos em nível local. Este trabalho analisa os aspectos jurídico-institucionais dessa iniciativa, assim como traça um quadro comparativo entre as distintas legislações estaduais. Também é feita uma análise de seu trajeto histórico e de sua evolução jurídica. Buscou-se, particularmente, traçar um panorama nacional de como as diferentes concepções de sustentabilidade foram operacionalizadas pelas legislações estaduais, gerando diferentes estruturas de incentivos institucionais.Fundação Getulio Vargas (FGV EBAPE)2015-01-14info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/rap/article/view/42978Brazilian Journal of Public Administration; Vol. 49 No. 1 (2015); 165 a 188Revista de Administração Pública; Vol. 49 Núm. 1 (2015); 165 a 188Revista de Administração Pública; v. 49 n. 1 (2015); 165 a 1881982-31340034-7612reponame:Revista de Administração Públicainstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/rap/article/view/42978/41686Copyright (c) 2015 Revista de Administração Públicainfo:eu-repo/semantics/openAccessMoura, Alexandrina Sobreira de2015-02-25T18:43:15Zoai:ojs.periodicos.fgv.br:article/42978Revistahttps://ebape.fgv.br/publicacoes/rapONGhttps://old.scielo.br/oai/scielo-oai.php||rap@fgv.br1982-31340034-7612opendoar:2015-02-25T18:43:15Revista de Administração Pública - Fundação Getulio Vargas (FGV)false |
dc.title.none.fl_str_mv |
Tax over movement of goods and socio-environmental service: institutional incentives and environmental legislation in Brazil IVA ambiental: incentivos institucionales y legislación ambiental en Brasil Imposto sobre Circulação de Mercadorias e Serviços Socioambiental: incentivos institucionais e legislação ambiental no Brasil |
title |
Tax over movement of goods and socio-environmental service: institutional incentives and environmental legislation in Brazil |
spellingShingle |
Tax over movement of goods and socio-environmental service: institutional incentives and environmental legislation in Brazil Moura, Alexandrina Sobreira de economic instruments environment ICMS Law. los instrumentos económicos medio Ambiente Ley ICMS. instrumentos econômicos meio ambiente Lei ICMS. |
title_short |
Tax over movement of goods and socio-environmental service: institutional incentives and environmental legislation in Brazil |
title_full |
Tax over movement of goods and socio-environmental service: institutional incentives and environmental legislation in Brazil |
title_fullStr |
Tax over movement of goods and socio-environmental service: institutional incentives and environmental legislation in Brazil |
title_full_unstemmed |
Tax over movement of goods and socio-environmental service: institutional incentives and environmental legislation in Brazil |
title_sort |
Tax over movement of goods and socio-environmental service: institutional incentives and environmental legislation in Brazil |
author |
Moura, Alexandrina Sobreira de |
author_facet |
Moura, Alexandrina Sobreira de |
author_role |
author |
dc.contributor.author.fl_str_mv |
Moura, Alexandrina Sobreira de |
dc.subject.por.fl_str_mv |
economic instruments environment ICMS Law. los instrumentos económicos medio Ambiente Ley ICMS. instrumentos econômicos meio ambiente Lei ICMS. |
topic |
economic instruments environment ICMS Law. los instrumentos económicos medio Ambiente Ley ICMS. instrumentos econômicos meio ambiente Lei ICMS. |
description |
The sustainable growth of Brazilian municipalities has turned the sustainability of its municipalities from a desirable aspect into a requirement for the country’s development, taking into consideration the Brazilian growth boom in the recent years. Nevertheless, the responsibility for the supervision and environmental regulation of growth and production has been increasingly transferred to local actors. In this scenario, the tax over movement of goods and services (Imposto sobre Circulação de Mercadoria e Serviço - ICMS) stands as one of the main mechanisms of regulation and planning of the productive processes at the local level. This paper examines the legal and institutional aspects of this initiative, as well as comparatively outlines the differences between state legislations. It also analyses the historical path of their legal development. Furthermore, particularly the research tried to outline a national panoramic view of how different conceptions of sustainability were put into operation by the state legislations, creating different structures of institutional incentives. |
publishDate |
2015 |
dc.date.none.fl_str_mv |
2015-01-14 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/42978 |
url |
https://periodicos.fgv.br/rap/article/view/42978 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/42978/41686 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2015 Revista de Administração Pública info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2015 Revista de Administração Pública |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
dc.source.none.fl_str_mv |
Brazilian Journal of Public Administration; Vol. 49 No. 1 (2015); 165 a 188 Revista de Administração Pública; Vol. 49 Núm. 1 (2015); 165 a 188 Revista de Administração Pública; v. 49 n. 1 (2015); 165 a 188 1982-3134 0034-7612 reponame:Revista de Administração Pública instname:Fundação Getulio Vargas (FGV) instacron:FGV |
instname_str |
Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
Revista de Administração Pública |
collection |
Revista de Administração Pública |
repository.name.fl_str_mv |
Revista de Administração Pública - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
||rap@fgv.br |
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1798943771886354432 |