Ecological ICMS: feasibility of its use from the environmental liability generated by FIOL
This study seeks to assess the potential of the Ecological ICMS (ICMS-E), as a public policy instrument for municipalities impacted by the construction of the West-East Integration Railway (FIOL). This work has an exploratory character, with a quali-quantitative approach, focusing on a group of muni...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2021 |
| País: | Brasil |
| Institución: | Universidade Federal de Itajubá (UNIFEI) |
| Repositorio: | Research, Society and Development |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/24533 |
| Acceso en línea: | https://rsdjournal.org/index.php/rsd/article/view/24533 |
| Access Level: | acceso abierto |
| Palabra clave: | FIOL ICMS Ecológico Resíduos sólidos Meio ambiente. ICMS ecológico Residuo sólido Medio ambiente. Ecological ICMS Solid waste Environment. |
| Sumario: | This study seeks to assess the potential of the Ecological ICMS (ICMS-E), as a public policy instrument for municipalities impacted by the construction of the West-East Integration Railway (FIOL). This work has an exploratory character, with a quali-quantitative approach, focusing on a group of municipalities in Bahia. It is based on the Federal Constitution and in the National Tax Code, environmental legislation and state laws. Based on a comparative analysis, it aims to estimate whether the ICMS-E collection models for the states of Tocantins and Pernambuco are applied to Bahia. It investigates in the context of FIOL's insertion, its interface with natural resources and the destination of all waste resulting from the interventions. It is estimated that the e thematic is of great relevance, since environmental protection is a global concern. It was observed that the possible implementation of ICMS-E in Bahia could represent a tax collection in excess of 255 million reais, for municipalities in Bahia influenced by FIOL, between 2016 and 2020. Finally, the article suggests that the implementation of ICMS-E in Bahia it may be a feasibility alternative to reversing the environmental liability generated by FIOL, constituting yet another instrument for protecting biodiversity. |
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