Participação do ICMS ecológico na receita do município de Toledo Paraná

• Ano de defesa: 2009
• Autor(a) principal: Völz, Helda Elaine
• Orientador(a): Batista, Alfredo Aparecido
• Banca de defesa: Santos, Ariovaldo de Oliveira , Lima, Jandir Ferrera de
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Estadual do Oeste do Parana
• Programa de Pós-Graduação: Programa de Pós-Graduação Stricto Sensu em Desenvolvimento Regional e Agronegócio
• Departamento: Desenvolvimento regional e do Agronegócio
• País: BR
• Palavras-chave em Português: ICMS Ecológico; Administração pública municipal; Receita pública; Política ambiental - Toledo - Pr; Proteção ambiental - Toledo - Pr; Imposto sobre circulação de mercadorias e serviços (ICMS); Meio ambiente - Tributo - Toledo - Pr
• Palavras-chave em Inglês: Ecological ICMS; Municipal government; Public revenue
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA
• Link de acesso: http://tede.unioeste.br:8080/tede/handle/tede/2253

This work is the result from an investigative, descriptive and analytical process of a case study. Given that, we defined as object of research - the transfers of ICMS quota share - to the city of Toledo - Parana, specifically concerning the Ecological ICMS, for the period 2004/2008. In the methodological process we elected, as general objective to apprehend, understand and analyze the composition of the ICMS quota share resulting from the application of the State Law 9491, regarding the Ecological ICMS; the technical and political processes of Municipal Administration in the conduction and monitoring of its Environmental Factor as a way of promoting quality of life for the population. In this sense, the problem was guided to decipher the extent to which the Municipal Government of Toledo brings into effect actions to increase the revenue that comes from the transfer of ICMS, the Ecological ICMS in particular. The process of objectification involved intensive literature researches, documentary and interviews with direct and indirect individuals involved in all the process of deployment and implementation of the Ecological ICMS. This academic objectification led us to conclude that: the City of Toledo is able to increase the transfers of the Ecological ICMS, provided they comply with the requirement of maintenance of existing Conservation Units in their territory and encourage the creation of new areas, which would result in higher quality of life for the local population and the whole region.