Navegando por Assunto "ICMS ecológico"

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    ICMS ecológico e desenvolvimento: análise dos estados de Rondônia, Tocantins, Ceará e Pará
    (Centro Universitário do Estado do Pará, 2014) Oliveira, Adriano Carvalho; Merlin, Lise Vieira da Costa Tupiassu; http://lattes.cnpq.br/5599627735526045; Scaff, Fernando Facury; http://lattes.cnpq.br/3214760192523948; Reymão, Ana Elizabeth Neirão; http://lattes.cnpq.br/7523845838580356
    The Ecological Value-added Tax (VAT), as a budgetary policy, influences the share of the VAT that is redistributed from the States to the municípios, based on standards defined in State Laws.The Pará State, recently, enacted the Ecological VAT through State Law n. 7.638, July 12th, 2012, regulated by the Decree n. 775, June 26th, 2013. This work aims to evaluate the possible contribution of this policy to the development of the State of Pará. In order to do that, we adopted the meaning of development as of a fundamental right, secured by our Federal Constitution of 1988, also based on the conjugated theories of Amartya Sen and Ignacy Sachs, resulting in the highlight of three core dimensions of development, the economic, social and environmental. From the experiences of other States of Brazil, Ceará, Rondônia and Tocantins, steps of analysis of the Ecological VAT laws, and the criteria of VAT redistribution defined by those laws, were created, so that it can be verified, in a presumptive manner, all possible reflexes of this policy in the dimensions of development. According to the analysis carried, the fixation of the more elevated redistribution percentage associated with determined standards tend to be more effective in terms of the positive impacts created on the dimensions of development achieved by them, in lieu of the pulverization of standards (and corresponding redistribution percentage). Thus, the policy of the Ecological VAT in the State of Pará stands apt to promote development, particularly the environmental dimension, on account of the elevated redistribution percentage of VAT directed to it.
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    A regulamentação do ICMS ecológico no estado do Pará: uma análise comparativa do decreto nº 775/2013 e decreto nº 1.696/2017
    (Centro Universitário do Estado do Pará, 2019-06-24) Sefer, Gustavo Bemerguy; Mendes Neto, João Paulo; http://lattes.cnpq.br/6388281659257480; Pamplona, Karla Marques; http://lattes.cnpq.br/5228348047968891
    This work aims to verify the main changes that occurred with the publication of Decree No. 1,696 of February 17, 2017, which started to give new regulation to Law. 7,638 of July 12, 2012, which deals with the Ecological ICMS in the State of Pará Being an extra-fiscal tribute, its purpose is to assist in the preservation and conservation of the environment for the attainment of that end. Therefore, it seeks support in the Federal Constitution, in the State Constitutions and in tax and environmental legislation. The transfer of the Ecological ICMS to the municipalities is a way of rewarding them financially for conserving in their territories Conservation Units and Protected Areas and also serves to stimulate the participation of the other municipalities in the search for the reduction of the deforestation, environmental degradation and to create new Units of Conservation. With this, the work seeks to demonstrate that a law or decree can be altered or revoked to suit the current needs of society. It is worth mentioning that, with the implementation of this tax and the use of new methodologies for the calculation of the transfer to the municipalities, it is possible to envisage more justice in the distribution of the share of the Ecological ICMS in the State of Pará.