O ICMS Verde como instrumento de equidade intraestadual no Pará

Abstract

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.