Subsídios para a implementação do ICMS ecológico no estado de Sergipe

• Ano de defesa: 2019
• Autor(a) principal: Lima, Isabella Moura Carvalho
• Orientador(a): Gomes, Laura Jane
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Programa de Pós-Graduação: Pós-Graduação em Desenvolvimento e Meio Ambiente
• Palavras-chave em Português: Meio ambiente; Direito ambiental; Política ambiental; Políticas públicas; Áreas protegidas; Sergipe (SE); Serviços ambientais; Instrumentos econômicos
• Palavras-chave em Inglês: Environmental services; Economic instruments; Public policy; Protected areas
• Área do conhecimento CNPq: OUTROS
• Link de acesso: http://ri.ufs.br/jspui/handle/riufs/11326

The Ecological ICMS (ICMS-E) is an important payment instrument for environmental services applied in 16 Brazilian states. In this context, this research’s general objective was to analyse the environmental criteria used in the Ecological ICMS policies in Brazil, with the intent to provide subsidies for this instrument’s implementation in the state of Sergipe. For this, the research was divided in 4 chapters. Chapter 1 consisted of the research’s theoretical reference development and addressed a global view of the environmental issue’s history and evolution, with discussions on development and the environment. Conceptual themes of the instruments which compose the environmental policy were addressed, focusing on economic instruments and payment mechanisms for environmental services. In Chapter 2, an assessment was made about the ICMS-E policy’s aspects of the 16 Brazilian states that have already implemented the instrument, focusing on the environmental criteria adopted by the states for passing on resources to municipalities. The results stressed out that the instrument follows the protection of biodiversity model’s tendency, based on protected areas’ existence, established by the State of Paraná, in 1992. Chapter 3 aimed to understand the criteria related to protected areas in the ICMS-E applied in the Brazilian states’ laws. The results showed that 15 out of 16 Brazilian states which have ICMS-E use the protected areas criterion, being absent only in the State of Ceará. The need for better adaptation of the indicators and variables of conservation units’ evaluation according to the specific characteristics of each management category is emphasized; the incipience in the qualitative evaluation of protected areas, except for the state of Paraná, which improved the monitoring and inspection system of the instrument; and the problem of the criterion’s absence in the state of Ceará, which has an important role in Caatinga’s conservation. Finally, Chapter 4 consisted in the proposal of environmental criteria for an ICMS-E model construction for the state of Sergipe. Two environmental criteria were proposed in the ICMS, based on environmental protection policies diagnosis of the State of Sergipe: the protected areas criterion and the forest inventory criterion. Scenarios were produced based on the simulation of these proposed criteria application, which allowed to visualize the municipalities’ behaviour in the hypothesis of their adoption. It’s considered that the proposed ICMS-E model may serve as an important support for the improvement of the natural resources protection scenario in the state of Sergipe and for greater fiscal equity between municipalities.