O ICMS ecológico sob a ótica da economia ecológica: uma análise da aplicação do imposto no estado do Ceará

Abstract

Ahead of the environmental degradation and shortage of resources inflicted by the current model of development, the adoption of environment preservation actions turns necessary, thus, the Ecological Economics supports the sustainable management of natural resources. The implementation of public environmental policies mainly via state power are one of the ways to preserve natural capital, due to the regulatory role of such power on economic activities, by means of environmental policy instruments. The Payment for Environmental Services (PSA) and the ecological or socio-environmental Tax on Circulation of Goods and Services (ICMS) are the main instruments discussed throughout the study. In light of the above, the present research aims to understand which criteria are adopted for the distribution of the ecological ICMS share in the state of Ceará, and whether such might be considered a mechanism for natural capital preservation according to the Ecological Economics. In order to achieve that main objective it is necessary to conduct this research in specific stages, such as: demonstrating the premises of Ecological Economics; understanding the concept of economical instruments of environmental public policies, and lastly, discussing the implementation of ecological ICMS in the state of Ceará and which its criteria are. In conclusion, this is an exploratory, descriptive, explanatory research based on bibliographic analysis. A literature review will be carried out on the discussed concepts, by use of important publications on the study theme, just as the official data related to the transfer of the ecological ICMS to the municipalities, during the period of 2018 to 2021. The maps were made using the QGIS software version 3.22.12. For the analysis of the transfer of the ecological ICMS share to the municipalities, fourteen (14) municipalities were selected, one from each administrative region, according to the IPECE division. The observed results showed an increase in the amount of municipalities that met the established criteria and, thus, started to receive the percentage referring to the ecological ICMS share. However, there needs to be an increment in these requirements, to consider biodiversity issues, as well as other urgent environmental demands in the state of Ceará.