O ICMS ecológico e a gestão ambiental nos municípios da Região Metropolitana de Belém

Abstract

The Green Value Added Tax in the state of Pará, established by state law no. 7.638 of July 12,2012, as a public policy based on fiscal federalism, distributes resources to municipalities, based on environmental criteria initially defined by State Decree no. 775. June, 2013 and subsequently by State Decree no. 1.696 of February 7, 2017. The latter established the four factors as a criterion for the receipt of the Green Value Added Tax by the municipalities of Pará. Among these four factors, factor 4 is the focus of the research, called strengthening municipal environmental management, it measures the capacity of municipal environmental management to exercise. This paper aims to analyze specifically the environmental management of the municipalities of the Belém Metropolitan Region, comparing the data obtained with the receipt of Green Value Added Tax by these municipalities and checking whether there is any incongruity or not between these data. For this purpose, a field research was conducted in the seven municipalities of RMB, the methodology used was the descriptive research about the structure that the municipalities have to crry out local environmental management, in which four environment management instruments were analyzed: environmental licensing, the structuring of the municipal environment system, economic ecological zoning and environmental education. According to the analysis perfomed, there is a certain incongruity between the receipt of Green Value Added Tax installments and the municipal capacity for the exercise of environment management at the local level. Thus, the public policy of Green Value Added Tax has been constituted as an important tool to promote environmental preservation.