Instrumentos econômicos para a política ambiental: uma revisão sistemática sobre o icms ecológico nos estados brasileiros

Abstract

The Ecological ICMS is an economic instrument of environmental policy, used as a criterion in the calculation of the ICMS value transferred by states to municipalities that adopt sustainable use policies for natural resources. This study aimed to investigate the effects of the Ecological ICMS in states that adopt conservation units as a transfer criterion. This research is classified as theoretical, exploratory, and descriptive. The methodology used was a systematic review of works on the investigated topic, freely available on Google Scholar, Capes Journals, and Scielo in Portuguese, published between 2010 and 2024. Repeatedly indexed papers and those that did not meet the proposed objective were excluded from the sample. After screening, a final sample was obtained, consisting of 28 studies, covering 11 states. The results indicate that, of the 26 Brazilian states, 17 adopt environmental criteria in the transfer of the Ecological ICMS. Municipalities in the analyzed states received transfers in amounts higher than environmental expenditures, except for those in Rio de Janeiro. Regarding the effectiveness of the Ecological ICMS as an instrument to incentivize the creation and maintenance of conservation units, it was found that, of the nine analyzed states, five showed an increase in these units, while four did not report an increase. The highlight of the Ecological ICMS as an incentive for the creation of conservation units was observed in Paraná, which recorded a 341.83% increase after the implementation of this instrument. In Goiás, out of the 42 existing full conservation units, 41 were created after the implementation of the Ecological ICMS. It is concluded that the Ecological ICMS is an important mechanism for compensating environmental investments; however, its incentivizing purpose needs to be reconsidered