Repartição constitucional dos tributos: a instituição do ICMS Socioambiental como fator de desenvolvimento sustentável

• Ano de defesa: 2015
• Autor(a) principal: Rolim , Francisco Petrônio de Oliveira
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Centro Universitário de João Pessoa; Brasil; Pós; PROGRAMA DE PÓS-GRADUAÇÃO EM DIREITO; UNIPÊ
• Palavras-chave em Português: Tributação; Socioambiental; Sustentabilidade; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://repositorio.cruzeirodosul.edu.br/handle/123456789/2167

The dissemination of Socio environmental ICMS or Ecological ICMS as entitled in most cases for several Federative Units, performs the national interest by shaping public policies aimed to meet the economic, social and environmental issues, which manifests through the growing number of parameters and aggregate on a same line and interactivity. Thus, the admission of Socio environmental ICMS that innovates on the operationalization of the allocation of tax revenues requires a comprehension of certain particularities under state scope from fiscal and geographical point of view in extended sense, in that be demanded reasonableness as the definition of the ideal criteria be elected and over the effects propagated by them. The matrix objective of this study is the fulfillment of an analysis of several constitutional transfer criteria of the ICMS quota directed to the counties, along with the laws of other states that have contemplated socio environmentalism, and in this sense to point a tax allocation method which more is identified with Paraiba reality by combining a number of factors. This initiative is motivated by contextualized responsibility in the Constitution of the Federative Republic of Brazil by 1988 allied with municipal governance improvements with the focus on sustainable development. Therefore, the methodology includes the descriptive nature within a qualitative approach, which is done by inductive reasoning by observing and comparing state laws, weighted on the various situations covered up by the literature and documents. As pursued, it presents the prototype of Paraiba socio environmental ICMS marked by local conditions and external experiences, viewed under all aspects, where the analysis of the ICMS allocation criteria undergo indicators that converge on the educational level, the quality of life , the poverty in relation with equity and the environmental dynamic. The reflections on the theme point financial and environmental impacts favorable to the optimization of municipal administrations, with impact on improving the lives of citizens, and a consequent inclination to sustainable development.