ICMS verde: um estudo sobre a adequação dos seus indicadores à sustentabilidade amazônica

Abstract

The present research analyses the results of public policies of ICMS Verde at Pará State (Brazil), which has as its legal goal the larger distribution of ICMS shares to those cities that reduce the incremental deforestation rates in its territories under the forest sustainability perspective. It has been identified that ICMS Verde resources repatriation has, during the years 2014 to 2016, been contradictory to the policies goals, as many cities are ranked among the largest deforestation entities in the Amazon, such as Altamira, and, also, as the main beneficiary of the benefit. Per the analyzed perspective, it has been considered that such paradox can be explained by comprehending that indicators of such public policy are not capable to earn the qualitative relation between the action/pressure from human beings and their impacts on the forest, having as a key element the territory conflict amid protected areas and subsidence. By using the PSR Model, it is possible to conclude that larger ICMS resources passes through to cities, as a State response against deforestation happen in a separated route form the objectives of the forest sustainability public policy.