ICMS ecológico no Amazonas: uma proposta para o desenvolvimento sustentável

Abstract

This study aims to propose the creation of the Ecological Goods and Services Circulation Tax - ICMS Ecológico or ICMS-E - as an incentive for sustainable development in the state of Amazonas, and to recommend a methodology for its calculation. For this, an overview of the Ecological ICMS in Brazil is outlined, with emphasis on the experiences of the states of the Legal Amazon. An analysis of the socioeconomic situation of the state of Amazonas is made, and environmental criteria for the distribution of the state's share of ICMS is proposed. The study is concluded with the presentation of estimates of the results that would be obtained with the new proposal for resource sharing among the municipalities, simulating alterations in relation to the current ICMS distribution framework in Amazonas.