Distributive dynamics of ecological ICMS in Pernambuco, Brazil, and the creation of new Protected Areas
The Tax on Circulation of Goods and Provision of Interstate and Intermunicipal Transport and Communication Services Operations (ICMS) is the main states and municipalities source of funds in Brazil. The Ecological ICMS (ICMS-E), also called Green or Socio-environmental ICMS, corresponds to a portion...
| Autores: | , |
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| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2024 |
| País: | Brasil |
| Recursos: | Universidade Católica Dom Bosco (UCDB) |
| Repositorio: | Interações (Campo Grande. Online) |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.multitemasucdb.emnuvens.com.br:article/3834 |
| Acesso em linha: | https://interacoes.ucdb.br/interacoes/article/view/3834 |
| Access Level: | acceso abierto |
| Palavra-chave: | Socioenvironmental ICMS environmental economics environmental protection protected areas Ecological ICMS economia ambiental ICMS Socioambiental ICMS-Ecológico proteção ambiental unidades de conservação unidades de conservación economía ambiental protección ambiental |
| Resumo: | The Tax on Circulation of Goods and Provision of Interstate and Intermunicipal Transport and Communication Services Operations (ICMS) is the main states and municipalities source of funds in Brazil. The Ecological ICMS (ICMS-E), also called Green or Socio-environmental ICMS, corresponds to a portion of the tax's financial resource that is distributed by states to municipalities. This study aims to analyze the ICMS Protected Area (PA) criterion distribution for municipalities that are in a new proposal to create an Extractive Reserve (RESEX) of Rio Formoso, in addition to a neighboring municipality. Firstly, the municipalities are similar in geographic terms. Secondly, the municipalities of interest for the proposal of a new RESEX already have protected areas (Biological Reserve, Natural Heritage Private Reserves, Environmental Protection Areas) in their territories, whatever in 2020 generated revenues in the order of 2.5% of the total received of ICMS for Sirinhaém, 5.7% in Rio Formoso, and 13.6% in Tamandaré. Furthermore, a new protected area entry in the system would cause an increase in the distribution of ICMS-E of 33.82%, 13.55%, and 1.54%, respectively. The study carried out revealed the ICMS amounts importance received owing to the Protected Areas criterion for the municipalities of Sirinhaém, Rio Formoso, and Tamandaré. Moreover, it is imperative to note that the amounts received ought to be considered by the municipality in an integrated view, in order to understand the main aspects and comparative advantages of its territory. Concerning this, the municipality of Ipojuca was added as a comparison to the municipalities of interest. |
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