The Ecological ICMS as an Instrument of Environmental Policy in Brazil
The Ecological ICMS is an environmental policy tool that was innovatively implemented in the 1990s and is currently present in several Brazilian states. The goal of this article is to analyze how the Ecological ICMS was instrumentalized in the Brazilian states over time. The article concludes that,...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2024 |
| País: | Brasil |
| Institución: | Fundação Getulio Vargas (FGV) |
| Repositorio: | Revista Direito GV |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.periodicos.fgv.br:article/91376 |
| Acceso en línea: | https://periodicos.fgv.br/revdireitogv/article/view/91376 |
| Access Level: | acceso abierto |
| Palabra clave: | Environmental policy public policy instruments Ecological ICMS state governments municipal governments Política ambiental instrumentos de política pública ICMS Ecológico gobiernos estatales gobiernos municipales instrumentos de políticas públicas governos estaduais governos municipais |
| Sumario: | The Ecological ICMS is an environmental policy tool that was innovatively implemented in the 1990s and is currently present in several Brazilian states. The goal of this article is to analyze how the Ecological ICMS was instrumentalized in the Brazilian states over time. The article concludes that, in addition to the compensatory function that was inserted in its original conception, the aforementioned instrument adopted a second function in the sense of creating an incentive mechanism for municipalities to adopt actions in the environmental area. |
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