Ecological ICMS: analysis of alternatives for its implementation in the state of Bahia - Brazil
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Data de Publicação: | 2020 |
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Tipo de documento: | Artigo |
Idioma: | por eng |
Título da fonte: | Sociedade & natureza (Online) |
Texto Completo: | https://seer.ufu.br/index.php/sociedadenatureza/article/view/46208 |
Resumo: | This paper analyzes alternatives for the implementation of ecological ICMS in the state of Bahia. With this purpose were estimated the values transferred to the municipalities of Bahia, as ICMS, according to the current rules (LCE 13/1997), comparing the situation observed with the implementation scenarios of bills n. 76/2006 and 15.502/2006 and through the use of a sustainability indicator proposed in this work. The calculations were made considering the years 2006 and 2016. In order to analyze the proposal for the sustainability indicator, an index was prepared for each municipality in Bahia, which, once used in the calculation of the ICMS transfer, was able to compensate financially the municipalities that adopt public policies to promote sustainability. For that, the Sustainable Development Indicator (IDS) was used. The results show that the implementation of the bills would bring disadvantages for the small number of criteria adopted, while the use of the IDS would facilitate the treatment of the municipal reality in a more holistic way. In any case, in all the analyzed situations the values destined to the ecological criteria are inexpressive in comparison to the criterion related exclusively to the municipal economic production. |
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Ecological ICMS: analysis of alternatives for its implementation in the state of Bahia - BrazilICMS Ecológico: análise de alternativas para sua implementação no estado da BahiaICMS EcológicoInstrumentos Ecológicos e JurídicosIndicadores de SustentabilidadeEcological ICMSEconomic and Legal InstrumentsSustainability IndicatorsThis paper analyzes alternatives for the implementation of ecological ICMS in the state of Bahia. With this purpose were estimated the values transferred to the municipalities of Bahia, as ICMS, according to the current rules (LCE 13/1997), comparing the situation observed with the implementation scenarios of bills n. 76/2006 and 15.502/2006 and through the use of a sustainability indicator proposed in this work. The calculations were made considering the years 2006 and 2016. In order to analyze the proposal for the sustainability indicator, an index was prepared for each municipality in Bahia, which, once used in the calculation of the ICMS transfer, was able to compensate financially the municipalities that adopt public policies to promote sustainability. For that, the Sustainable Development Indicator (IDS) was used. The results show that the implementation of the bills would bring disadvantages for the small number of criteria adopted, while the use of the IDS would facilitate the treatment of the municipal reality in a more holistic way. In any case, in all the analyzed situations the values destined to the ecological criteria are inexpressive in comparison to the criterion related exclusively to the municipal economic production.Este trabalho analisa alternativas para a implementação do ICMS ecológico no estado da Bahia. Com esse propósito foram estimados os valores repassados aos municípios baianos, a título de ICMS, conforme as regras vigentes (LCE n. 13/1997), comparando a situação observada com os cenários de implementação dos projetos de lei n. 76/2006 e 15.502/2006 e através da utilização de um indicador de sustentabilidade proposto neste trabalho. Os cálculos foram feitos considerando os anos 2006 e 2016. Para análise da proposta relativa ao indicador de sustentabilidade foi elaborado um índice para cada município baiano que, uma vez utilizado no cálculo do repasse do ICMS, fosse capaz para compensar, financeiramente, os municípios que adotam políticas públicas de promoção da sustentabilidade. Para tanto foi utilizado foi o Indicador de Desenvolvimento Sustentável (IDS). Os resultados revelam que a implementação dos projetos de lei traria desvantagens pelo reduzido número de critérios adotados, enquanto a utilização do IDS propiciaria o tratamento da realidade municipal de modo mais holístico. De todo modo, em todas as situações analisadas os valores destinados aos critérios ecológicos são inexpressivos em comparação ao critério relacionado, exclusivamente, à produção econômica municipal. Universidade Federal de Uberlândia2020-05-06info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://seer.ufu.br/index.php/sociedadenatureza/article/view/4620810.14393/SN-v32-2020-46208Sociedade & Natureza; Vol. 32 (2020); 291-307Sociedade & Natureza; v. 32 (2020); 291-3071982-45130103-1570reponame:Sociedade & natureza (Online)instname:Universidade Federal de Uberlândia (UFU)instacron:UFUporenghttps://seer.ufu.br/index.php/sociedadenatureza/article/view/46208/28668https://seer.ufu.br/index.php/sociedadenatureza/article/view/46208/28669Copyright (c) 2020 DANIEL SOUTO NOVAES, MONICA MOURA PIRESinfo:eu-repo/semantics/openAccessNovaes, Daniel SoutoPires, Monica Moura2021-07-01T16:18:20Zoai:ojs.www.seer.ufu.br:article/46208Revistahttp://www.sociedadenatureza.ig.ufu.br/PUBhttps://seer.ufu.br/index.php/sociedadenatureza/oai||sociedade.natureza.ufu@gmail.com|| lucianamelo@ufu.br1982-45130103-1570opendoar:2021-07-01T16:18:20Sociedade & natureza (Online) - Universidade Federal de Uberlândia (UFU)false |
dc.title.none.fl_str_mv |
Ecological ICMS: analysis of alternatives for its implementation in the state of Bahia - Brazil ICMS Ecológico: análise de alternativas para sua implementação no estado da Bahia |
title |
Ecological ICMS: analysis of alternatives for its implementation in the state of Bahia - Brazil |
spellingShingle |
Ecological ICMS: analysis of alternatives for its implementation in the state of Bahia - Brazil Novaes, Daniel Souto ICMS Ecológico Instrumentos Ecológicos e Jurídicos Indicadores de Sustentabilidade Ecological ICMS Economic and Legal Instruments Sustainability Indicators |
title_short |
Ecological ICMS: analysis of alternatives for its implementation in the state of Bahia - Brazil |
title_full |
Ecological ICMS: analysis of alternatives for its implementation in the state of Bahia - Brazil |
title_fullStr |
Ecological ICMS: analysis of alternatives for its implementation in the state of Bahia - Brazil |
title_full_unstemmed |
Ecological ICMS: analysis of alternatives for its implementation in the state of Bahia - Brazil |
title_sort |
Ecological ICMS: analysis of alternatives for its implementation in the state of Bahia - Brazil |
author |
Novaes, Daniel Souto |
author_facet |
Novaes, Daniel Souto Pires, Monica Moura |
author_role |
author |
author2 |
Pires, Monica Moura |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Novaes, Daniel Souto Pires, Monica Moura |
dc.subject.por.fl_str_mv |
ICMS Ecológico Instrumentos Ecológicos e Jurídicos Indicadores de Sustentabilidade Ecological ICMS Economic and Legal Instruments Sustainability Indicators |
topic |
ICMS Ecológico Instrumentos Ecológicos e Jurídicos Indicadores de Sustentabilidade Ecological ICMS Economic and Legal Instruments Sustainability Indicators |
description |
This paper analyzes alternatives for the implementation of ecological ICMS in the state of Bahia. With this purpose were estimated the values transferred to the municipalities of Bahia, as ICMS, according to the current rules (LCE 13/1997), comparing the situation observed with the implementation scenarios of bills n. 76/2006 and 15.502/2006 and through the use of a sustainability indicator proposed in this work. The calculations were made considering the years 2006 and 2016. In order to analyze the proposal for the sustainability indicator, an index was prepared for each municipality in Bahia, which, once used in the calculation of the ICMS transfer, was able to compensate financially the municipalities that adopt public policies to promote sustainability. For that, the Sustainable Development Indicator (IDS) was used. The results show that the implementation of the bills would bring disadvantages for the small number of criteria adopted, while the use of the IDS would facilitate the treatment of the municipal reality in a more holistic way. In any case, in all the analyzed situations the values destined to the ecological criteria are inexpressive in comparison to the criterion related exclusively to the municipal economic production. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-05-06 |
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://seer.ufu.br/index.php/sociedadenatureza/article/view/46208 10.14393/SN-v32-2020-46208 |
url |
https://seer.ufu.br/index.php/sociedadenatureza/article/view/46208 |
identifier_str_mv |
10.14393/SN-v32-2020-46208 |
dc.language.iso.fl_str_mv |
por eng |
language |
por eng |
dc.relation.none.fl_str_mv |
https://seer.ufu.br/index.php/sociedadenatureza/article/view/46208/28668 https://seer.ufu.br/index.php/sociedadenatureza/article/view/46208/28669 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2020 DANIEL SOUTO NOVAES, MONICA MOURA PIRES info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2020 DANIEL SOUTO NOVAES, MONICA MOURA PIRES |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal de Uberlândia |
publisher.none.fl_str_mv |
Universidade Federal de Uberlândia |
dc.source.none.fl_str_mv |
Sociedade & Natureza; Vol. 32 (2020); 291-307 Sociedade & Natureza; v. 32 (2020); 291-307 1982-4513 0103-1570 reponame:Sociedade & natureza (Online) instname:Universidade Federal de Uberlândia (UFU) instacron:UFU |
instname_str |
Universidade Federal de Uberlândia (UFU) |
instacron_str |
UFU |
institution |
UFU |
reponame_str |
Sociedade & natureza (Online) |
collection |
Sociedade & natureza (Online) |
repository.name.fl_str_mv |
Sociedade & natureza (Online) - Universidade Federal de Uberlândia (UFU) |
repository.mail.fl_str_mv |
||sociedade.natureza.ufu@gmail.com|| lucianamelo@ufu.br |
_version_ |
1799943981158629376 |