A regulamentação do ICMS ecológico no estado do Pará: uma análise comparativa do decreto nº 775/2013 e decreto nº 1.696/2017

Abstract

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.