DISTRIBUTION OF ECOLOGICAL ICMS AMONG THE DISTRICT OF MINAS GERAIS STATE, BRAZIL

• Autor(a) principal: Monte, Marco Antonio
• Data de Publicação: 2015
• Outros Autores: Silva, Márcio Lopes da
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Cerne (Online)
• Texto Completo: https://cerne.ufla.br/site/index.php/CERNE/article/view/173
• topic: environmental conservation; environmental policies; tributary policies; ecological ICMS; conservation units; environmental sanitation

In Minas Gerais State, Brazil, the districts covered with the Ecological ICMS must have in its territory Conservation Unit registered and,or, projects for the environmental sanitation and garbage treatment. This study aimed to examine and discuss the transfer of the Ecological ICMS to the districts of Minas Gerais State, in order to consolidate this criterion as instrument to support the environmental management. The data were obtained at João Pinheiro Foundation in the period 2002 to 2007. In 2007, R$ 41.184.967 were allocated to the districts through Ecological ICMS. Ipatinga was the district with largest collection. The districts of Malacacheta, Marliéria and São João das Missões got over 40% of their revenues through the Ecological ICMS. This shows the importance of this criterion for districts of less economical expression and possess significant area as Conservation Units. This criterion contributed to the decentralization of the ICMS and benefitted the districts that have environmental activities in its territory. New discussions are necessary in order to increase the percentage of ICMS driven to this criterion, as an incentive and compensation to the districts that have protected areas or adopt measures to sanitation.