A importância do saneamento e uma proposta de incentivo via ICMS

Abstract

The economic development of a society is largely tied to basic sanitation conditions. In this sense, the expansion of sewage collection and water distribution networks are fundamental to allow an adequate basic health condition in a region, directly influencing human capital. In the present work, it was tried to propose a new methodology of ICMS distribution in the State of Ceará, in order to modify the Environmental Quality Index (IQM) when introducing variables related to water and sewage indicators. The main purpose of this consideration is to offer a mechanism design based on the incentive that allows the expansion of basic sanitation in Ceará, in order to reward municipalities that seek to have good indicators in the sector, as well as serve as a more comprehensive allocation methodology with relation to the environment. In this sense, it is sought to obtain an adequate distribution relation between the municipalities, so that they benefit from the introduction of the proposed method. Based on the elaboration of a model, it is possible to simulate what would be the situation of each municipality of Ceará in case of introduction of the new allocation index, which generated, in the initial periods, a tendency to have a greater number of regions that would receive less than the current methodology (only 87 out of 184 would benefit). However, when simulating a homogeneous variation (1%) between municipalities, as it is possible to imagine a possible distribution of long-term competition effects, with 92 higher IQM values than previously recorded. It can be seen that the applied methodology was sufficient to improve the budgetary conditions of several municipalities, besides allowing the introduction of an incentive mechanism to increase investments in basic sanitation, which is fundamental for human capital and productivity conditions, allowing the reduction of the various negative externalities related to their absence. Thus, the elaboration of a new IQM that involves the issues considered in the present work can contribute significantly to a better economic condition for a region and, at the same time, to maintain a good distribution of the ICMS amount.