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The impact of the green ICMS on the priority municipalities of the state of Pará

Abstract : The Green ICMS consists on the dimensioning of the financial transfers derived from the partition of the product of the collection of goods and services tax (ICMS), from the member states to the municipalities, according to environmental criteria. The recent implementation of the policy in the State of Pará requires the verification of the adjustment of its practical results with its theorical tenets and declared purposes. For this purpose, an analysis of the financial impacts on the municipalities included in the List of Priority Municipalities of the Ministry of the Environment, a group directly related with the objective of control and reduction of rates of deforestation in the State, was carried out. By comparing the transferred values to these municipalities since the insertion of environmental criteria (2014-2016) to those which would be received had the previous form of division remained, it was verified that they benefited by the new form of partition, contradicting its own guidelines of compensation and incentive, as well as its main objective of deforestation reduction. The changes on the composition of the environmental criteria introduced in 2017 reinforced this situation, as the degradation of the Amazonian ecosystem continues, demanding the policy’s re-evaluation, in order to approximate it to the objectives established on its conception, as well as to conform it through its theoretical foundations.
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https://hal.univ-antilles.fr/hal-02969844
Contributor : Jean-Raphaël Gros-Desormeaux <>
Submitted on : Friday, October 16, 2020 - 10:33:28 PM
Last modification on : Sunday, August 22, 2021 - 3:17:24 AM

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Lise Tupiassu, Jean-Raphaël Gros-Desormeaux, Luiz Paulo de Sousa Leã£o Fadel. The impact of the green ICMS on the priority municipalities of the state of Pará. Revista de Estudos Empíricos em Direito, 2018, 5 (2), ⟨10.19092/reed.v5i2.232⟩. ⟨hal-02969844⟩

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