ICMS ecológico e desenvolvimento: análise dos estados de Rondônia, Tocantins, Ceará e Pará

Abstract

The Ecological Value-added Tax (VAT), as a budgetary policy, influences the share of the VAT that is redistributed from the States to the municípios, based on standards defined in State Laws.The Pará State, recently, enacted the Ecological VAT through State Law n. 7.638, July 12th, 2012, regulated by the Decree n. 775, June 26th, 2013. This work aims to evaluate the possible contribution of this policy to the development of the State of Pará. In order to do that, we adopted the meaning of development as of a fundamental right, secured by our Federal Constitution of 1988, also based on the conjugated theories of Amartya Sen and Ignacy Sachs, resulting in the highlight of three core dimensions of development, the economic, social and environmental. From the experiences of other States of Brazil, Ceará, Rondônia and Tocantins, steps of analysis of the Ecological VAT laws, and the criteria of VAT redistribution defined by those laws, were created, so that it can be verified, in a presumptive manner, all possible reflexes of this policy in the dimensions of development. According to the analysis carried, the fixation of the more elevated redistribution percentage associated with determined standards tend to be more effective in terms of the positive impacts created on the dimensions of development achieved by them, in lieu of the pulverization of standards (and corresponding redistribution percentage). Thus, the policy of the Ecological VAT in the State of Pará stands apt to promote development, particularly the environmental dimension, on account of the elevated redistribution percentage of VAT directed to it.