Instruments for coordinating the Ecological ICMS in the Legal Amazon: lessons learned for Brazil
Objective: The study analyzes the adoption of the Ecological ICMS in the states located in the Legal Amazon and the instruments mobilized by these regulatory state policies to coordinate the environmental actions in their municipalities. Methodology: The relevant legislation was reviewed and a bibli...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2024 |
| País: | Brasil |
| Institución: | Universidade Nove de Julho (UNINOVE) |
| Repositorio: | Revista de Gestão Ambiental e Sustentabilidade - GeAS |
| Idioma: | inglés portugués |
| OAI Identifier: | oai:ojs.periodicos.uninove.br:article/24288 |
| Acceso en línea: | https://periodicos.uninove.br/geas/article/view/24288 |
| Access Level: | acceso abierto |
| Palabra clave: | public policy coordination instruments legal Amazon ecological ICMS instrumentos de coordenação de políticas públicas Amazônia legal ICMS-ecológico instrumentos de coordinación de políticas públicas Amazonia legal |
| Sumario: | Objective: The study analyzes the adoption of the Ecological ICMS in the states located in the Legal Amazon and the instruments mobilized by these regulatory state policies to coordinate the environmental actions in their municipalities. Methodology: The relevant legislation was reviewed and a bibliographical analysis of the Ecological ICMS was carried out in the six states where the policy is in force as they contain part of the Amazon forest: Amapá, Pará, Tocantins, Mato Grosso, Rondônia, and Acre. Originality/Relevance: The originality of the article lies in its comparison of the instruments for coordinating the ICMS-E legislation and its results in the states of the Legal Amazon to improve current legislation while encouraging other states in the country to adhere to this policy. Results: Regulatory and financial coordination instruments guide ICMS-E policies in the Legal Amazon as the essence of this policy is resource allocation according to environmental criteria stipulated by state legislation. However, greater clarity in the ICMS-E objectives could help municipalities adapt their actions to the practices expected by the states. Higher transfer percentages and coordination instruments related to management were also factors identified that could improve the policy's performance. Social/management contributions: The article contributes to the field of regional planning by offering recommendations for improving ICMS-E policies in states that have already adopted it and for those that have not yet implemented it. The study showed that the more coordination instruments used in the ICMS-E policy, the greater the possibility for states to affect municipal choices for improving environmental management. |
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