ICMS verde no município de Capitão Poço

Abstract

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.