Navegando por Assunto "ICMS Verde"

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    O ICMS Verde como instrumento de equidade intraestadual no Pará
    (Centro Universitário do Estado do Pará, 2018) Nóbrega, Bernardo Mendonça; Tupiassu, Lise Vieira da Costa; Gros-Désormeaux, Jean-Raphaël; Fonseca, Luciana Costa da; Scaff, Luma Cavaleiro de Macêdo
    This research has as its main objective to analyze if the public policy of the Green ICMS, an instrument intergovernmental transfer of part of the ICMS revenue to the Municipalities based on the fulfillment of environmental criteria, in the State of Pará is an instrument that promotes intrafederative equity. Based on the analysis of the existence of intrafederative inequality in the State of Pará, equity criteria were identified through studies of Liam Murphy, Thomas Nagel, John Rawls's theory of justice, and environmental. Through the PER model the equity criteria were analyzed in conjunction with the conditioners of the Green ICMS and revealed a focus on the municipal response element as the main driver of this equalization. The municipal response, however, is limited by territorial interference by the other government spheres, affecting the Municipalities' capacity to fulfill part of the Green ICMS criteria. In this context, the element of Environmental Management, due to its wide scope, and its role in meeting the other criteria, was considered the more appropriate factor for the Municipalities. However, it is the factor considered less important by the Green ICMS and analyzed data indicated a low exercise of Environmental Management among the Municipalities studied.
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    ICMS verde no município de Capitão Poço
    (Centro Universitário do Estado do Pará, 2020) Junqueira, Lucas Santos; Merlin, Lise Vieira da Costa Tupiassu; http://lattes.cnpq.br/5599627735526045
    The present study aims to make a brief historical recollection about the advent of ICMS [Institution of Circulation of Goods] in Brazil, making a specific critical analysis of the ICMS Ecological and the effects after its implementation in the state of Pará, as well as its purpose within the Union’s states and municipalities, thus making it possible to also analyze the execution and functionality of the called “Green” ICMS in the state of Pará by specifically approaching the institute’s operation in the municipality of Capitão Poço, outlining its ecological criteria. Furthermore, the ICMS Green acts as a tax incentive to municipalities, with the intention of making the environment more sustainable. It is through State Law 7.638/2012 that the necessary requirements to be fulfilled by the municipalities are addressed in order to define the transfer value by the State, with the intention of assisting in their economic and socio- environmental development. Therefore, this paper shows some consequences caused by the implementation of the Green ICMS in this Municipality, such as the ecological criteria met by it for the transfer of fiscal values and some positive and negative cases of deforestation in the region.