Ecological ICMS: feasibility of its use from the environmental liability generated by FIOL

Detalhes bibliográficos
Autor(a) principal: Sobral Neto, Rivaldo Ribeiro
Data de Publicação: 2021
Outros Autores: Baiardi, Amilcar
Tipo de documento: Artigo
Idioma: por
Título da fonte: Research, Society and Development
Texto Completo: https://rsdjournal.org/index.php/rsd/article/view/24533
Resumo: This study seeks to assess the potential of the Ecological ICMS (ICMS-E), as a public policy instrument for municipalities impacted by the construction of the West-East Integration Railway (FIOL). This work has an exploratory character, with a quali-quantitative approach, focusing on a group of municipalities in Bahia. It is based on the Federal Constitution and in the National Tax Code, environmental legislation and state laws. Based on a comparative analysis, it aims to estimate whether the ICMS-E collection models for the states of Tocantins and Pernambuco are applied to Bahia. It investigates in the context of FIOL's insertion, its interface with natural resources and the destination of all waste resulting from the interventions. It is estimated that the e thematic is of great relevance, since environmental protection is a global concern. It was observed that the possible implementation of ICMS-E in Bahia could represent a tax collection in excess of 255 million reais, for municipalities in Bahia influenced by FIOL, between 2016 and 2020. Finally, the article suggests that the implementation of ICMS-E in Bahia it may be a feasibility alternative to reversing the environmental liability generated by FIOL, constituting yet another instrument for protecting biodiversity.
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spelling Ecological ICMS: feasibility of its use from the environmental liability generated by FIOLICMS ecológico: viabilidad de su uso a partir de la responsabilidad ambiental que genera FIOLICMS Ecológico: viabilidade de sua utilização a partir do passivo ambiental gerado pela FIOLFIOLICMS EcológicoResíduos sólidosMeio ambiente.FIOLICMS ecológicoResiduo sólidoMedio ambiente.FIOLEcological ICMSSolid wasteEnvironment.This study seeks to assess the potential of the Ecological ICMS (ICMS-E), as a public policy instrument for municipalities impacted by the construction of the West-East Integration Railway (FIOL). This work has an exploratory character, with a quali-quantitative approach, focusing on a group of municipalities in Bahia. It is based on the Federal Constitution and in the National Tax Code, environmental legislation and state laws. Based on a comparative analysis, it aims to estimate whether the ICMS-E collection models for the states of Tocantins and Pernambuco are applied to Bahia. It investigates in the context of FIOL's insertion, its interface with natural resources and the destination of all waste resulting from the interventions. It is estimated that the e thematic is of great relevance, since environmental protection is a global concern. It was observed that the possible implementation of ICMS-E in Bahia could represent a tax collection in excess of 255 million reais, for municipalities in Bahia influenced by FIOL, between 2016 and 2020. Finally, the article suggests that the implementation of ICMS-E in Bahia it may be a feasibility alternative to reversing the environmental liability generated by FIOL, constituting yet another instrument for protecting biodiversity.Este estudio busca evaluar el potencial del ICMS Ecológico (ICMS-E), como un instrumento de política pública para los municipios afectados por la construcción del Ferrocarril de Integración Oeste-Este (FIOL). Este trabajo tiene un carácter exploratorio, con enfoque quali-cuantitativo, focalizado en un grupo de municipios de Bahía. Se basa en la Constitución Federal, en el Código Fiscal Nacional, en la Legislación Ambiental y en las lLeyes de los estados. Con base en un análisis comparativo, tiene como objetivo estimar si los modelos de recolección ICMS-E para los estados de Tocantins y Pernambuco se aplican a Bahía. Investiga en el contexto de la inserción de FIOL, su interfaz con los recursos naturales y el destino de todos los residuos resultantes de las intervenciones. Se estima que la temática es de gran relevancia, ya que la protección del medio ambiente es una preocupación mundial. Se observó que la posible implementación del ICMS-E en Bahía podría representar una recaudación de más de 255 millones de reales, para los municipios de Bahía influenciados por FIOL, entre 2016 y 2020. Finalmente, el artículo sugiere que la implementación del ICMS-E en Bahía puede ser una alternativa viable para revertir la responsabilidad ambiental generada por FIOL, constituyendo un instrumento más para proteger la biodiversidad.O presente estudo busca avaliar o potencial do ICMS Ecológico (ICMS-E), como instrumento de política pública para os municípios afetados pela construção da Ferrovia de Integração Oeste-Leste (FIOL). Este trabalho possui caráter exploratório, de abordagem quali-quantitativa, tendo como foco um grupo de municípios baianos. Fundamenta-se na Constituição Federal, no Código Tributário Nacional, na Legislação Ambiental e nas Leis Estaduais. Com base em uma análise comparativa, visa estimar se os modelos de arrecadação do ICMS-E adotados pelos estados de Tocantins e Pernambuco se aplicam à Bahia. Investiga-se no contexto da inserção da FIOL, a interface da mesma com os recursos naturais e a destinação de todos os resíduos resultantes das intervenções. Avalia-se que a e temática é de grande relevância, visto que a proteção ambiental é uma preocupação global. Observou-se que a possível implementação do ICMS-E na Bahia poderia representar uma arrecadação superior a 255 milhões de reais, para os municípios baianos influenciados pela FIOL, entre os anos 2016 e 2020. Finalizando o artigo sugere que a implementação do ICMS-E na Bahia poderá ser uma alternativa viável para reverter o passivo ambiental gerado pela FIOL, constituindo-se mais um instrumento de proteção da biodiversidade.Research, Society and Development2021-12-20info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://rsdjournal.org/index.php/rsd/article/view/2453310.33448/rsd-v10i17.24533Research, Society and Development; Vol. 10 No. 17; e67101724533Research, Society and Development; Vol. 10 Núm. 17; e67101724533Research, Society and Development; v. 10 n. 17; e671017245332525-3409reponame:Research, Society and Developmentinstname:Universidade Federal de Itajubá (UNIFEI)instacron:UNIFEIporhttps://rsdjournal.org/index.php/rsd/article/view/24533/21283Copyright (c) 2021 Rivaldo Ribeiro Sobral Neto; Amilcar Baiardihttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessSobral Neto, Rivaldo RibeiroBaiardi, Amilcar 2022-01-01T11:11:08Zoai:ojs.pkp.sfu.ca:article/24533Revistahttps://rsdjournal.org/index.php/rsd/indexPUBhttps://rsdjournal.org/index.php/rsd/oairsd.articles@gmail.com2525-34092525-3409opendoar:2024-01-17T09:43:03.318180Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)false
dc.title.none.fl_str_mv Ecological ICMS: feasibility of its use from the environmental liability generated by FIOL
ICMS ecológico: viabilidad de su uso a partir de la responsabilidad ambiental que genera FIOL
ICMS Ecológico: viabilidade de sua utilização a partir do passivo ambiental gerado pela FIOL
title Ecological ICMS: feasibility of its use from the environmental liability generated by FIOL
spellingShingle Ecological ICMS: feasibility of its use from the environmental liability generated by FIOL
Sobral Neto, Rivaldo Ribeiro
FIOL
ICMS Ecológico
Resíduos sólidos
Meio ambiente.
FIOL
ICMS ecológico
Residuo sólido
Medio ambiente.
FIOL
Ecological ICMS
Solid waste
Environment.
title_short Ecological ICMS: feasibility of its use from the environmental liability generated by FIOL
title_full Ecological ICMS: feasibility of its use from the environmental liability generated by FIOL
title_fullStr Ecological ICMS: feasibility of its use from the environmental liability generated by FIOL
title_full_unstemmed Ecological ICMS: feasibility of its use from the environmental liability generated by FIOL
title_sort Ecological ICMS: feasibility of its use from the environmental liability generated by FIOL
author Sobral Neto, Rivaldo Ribeiro
author_facet Sobral Neto, Rivaldo Ribeiro
Baiardi, Amilcar
author_role author
author2 Baiardi, Amilcar
author2_role author
dc.contributor.author.fl_str_mv Sobral Neto, Rivaldo Ribeiro
Baiardi, Amilcar
dc.subject.por.fl_str_mv FIOL
ICMS Ecológico
Resíduos sólidos
Meio ambiente.
FIOL
ICMS ecológico
Residuo sólido
Medio ambiente.
FIOL
Ecological ICMS
Solid waste
Environment.
topic FIOL
ICMS Ecológico
Resíduos sólidos
Meio ambiente.
FIOL
ICMS ecológico
Residuo sólido
Medio ambiente.
FIOL
Ecological ICMS
Solid waste
Environment.
description This study seeks to assess the potential of the Ecological ICMS (ICMS-E), as a public policy instrument for municipalities impacted by the construction of the West-East Integration Railway (FIOL). This work has an exploratory character, with a quali-quantitative approach, focusing on a group of municipalities in Bahia. It is based on the Federal Constitution and in the National Tax Code, environmental legislation and state laws. Based on a comparative analysis, it aims to estimate whether the ICMS-E collection models for the states of Tocantins and Pernambuco are applied to Bahia. It investigates in the context of FIOL's insertion, its interface with natural resources and the destination of all waste resulting from the interventions. It is estimated that the e thematic is of great relevance, since environmental protection is a global concern. It was observed that the possible implementation of ICMS-E in Bahia could represent a tax collection in excess of 255 million reais, for municipalities in Bahia influenced by FIOL, between 2016 and 2020. Finally, the article suggests that the implementation of ICMS-E in Bahia it may be a feasibility alternative to reversing the environmental liability generated by FIOL, constituting yet another instrument for protecting biodiversity.
publishDate 2021
dc.date.none.fl_str_mv 2021-12-20
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://rsdjournal.org/index.php/rsd/article/view/24533
10.33448/rsd-v10i17.24533
url https://rsdjournal.org/index.php/rsd/article/view/24533
identifier_str_mv 10.33448/rsd-v10i17.24533
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://rsdjournal.org/index.php/rsd/article/view/24533/21283
dc.rights.driver.fl_str_mv Copyright (c) 2021 Rivaldo Ribeiro Sobral Neto; Amilcar Baiardi
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2021 Rivaldo Ribeiro Sobral Neto; Amilcar Baiardi
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Research, Society and Development
publisher.none.fl_str_mv Research, Society and Development
dc.source.none.fl_str_mv Research, Society and Development; Vol. 10 No. 17; e67101724533
Research, Society and Development; Vol. 10 Núm. 17; e67101724533
Research, Society and Development; v. 10 n. 17; e67101724533
2525-3409
reponame:Research, Society and Development
instname:Universidade Federal de Itajubá (UNIFEI)
instacron:UNIFEI
instname_str Universidade Federal de Itajubá (UNIFEI)
instacron_str UNIFEI
institution UNIFEI
reponame_str Research, Society and Development
collection Research, Society and Development
repository.name.fl_str_mv Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)
repository.mail.fl_str_mv rsd.articles@gmail.com
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