ICMS Ecológico como mecanismo de distribuição, compensação e incentivo no Estado de Minas Gerais

• Ano de defesa: 2008
• Autor(a) principal: Fernandes, Luciany Lima
• Orientador(a): Coelho, Alexandre Bragança
• Banca de defesa: Rossato, Marivane Vestena , Toyoshima, Sílvia Harumi , Braga, Marcelo José
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Viçosa
• Programa de Pós-Graduação: Mestrado em Economia Aplicada
• Departamento: Economia e Gerenciamento do Agronegócio; Economia das Relações Internacionais; Economia dos Recursos
• País: BR
• Palavras-chave em Português: ICMS Ecológico; Minas Gerais; Dados em painel e logit
• Palavras-chave em Inglês: Ecological ICMS; Minas Gerais; Panel data; Logit
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA::ECONOMIAS AGRARIA E DOS RECURSOS NATURAIS::ECONOMIA DOS RECURSOS NATURAIS
• Link de acesso: http://locus.ufv.br/handle/123456789/20

The ecological ICMS was first used to distribute a share of the ICMS revenue in the state of Parana in 1991. This pioneer experience originated from counties claims which argued that their economies were harmed by land use restrictions, mainly because they were watershed protection areas or their territory was part of a conservation unit (UC). Responding to these claims, the state government changed the ICMS allocation criteria, favoring those counties with added funds. In the Minas Gerais State, the Ecological ICMS was implemented in 1995 and out of 25% of state funds allocated to counties, the law designated 0.5% to counties with conservation units within their territory and 0.5% to counties which have solid waste disposal systems which attend more than 70% of the population or sanitation systems which attend more than 50% of the population. The objective of this study was to evaluate the Ecological ICMS in Minas Gerais as an instrument in the compensation, distribution and incentive front in the 1997-2007 period. Results showed that the distributional effects were small mainly due to the small percentage allocated to counties. In addition, as the number of counties receiving the Ecological ICMS has been increasing in the last few years, the share allocated to each county has been decreasing. A logit model was estimated to check the determinants of counties on receiving the Ecological ICMS. Results showed that counties area and the ICMS amount received by the value- added criterion had positive effect on the receiving probability. Regional variables were also important. Regarding the compensation function of the ecological ICMS, results showed that for smaller counties and counties with smaller total income, the preserving option is better in terms of total amount of ICMS received compared to the production option. Thus, creation of a conservation unit would compensate most of Minas Gerais counties because of the Ecological ICMS, although the attractiveness of the conservation option has been declining systematically over the years, caused by the combination of new entrants receiving Ecological ICMS and a fixed percentage distributed to counties. Regarding the incentive effect of the Ecological ICMS, results showed that, in the 1997-2006 period, protected area increased by nearly 400% and the number of counties receiving Ecological ICMS increased as well. A panel data model with fixed effects was estimated for the years 2000 and 2005. The variable primary GDP presented a not expected positive sign. The population variable presented a negative sign as expected, showing that an increase in county population causes a decrease in the protected area. This is an evidence of a relation between deforestation and population increase in Minas Gerais. The variable ICMS received by the value-added criterion presented a negative sign as well, as expected. The variable amount of Ecological ICMS received by the conservation unit criterion presented a positive sign, showing that the bigger this amount, the larger is the county protected area. The main conclusion is that the Ecological ICMS really compensates and incentives Minas Gerais counties to preserve the environment.