Efeitos do ICMS ecológico na gestão ambiental do estado de Pernambuco

Abstract

This article presents an overview of Pernambuco's Ecological ICMS (ICMS-E/PE) and its effects on the environmental management of municipalities. The Ecological ICMS (ICMSE) is an economic instrument for stimulating municipal environmental conservation actions by directing part of the ICMS collected by the states to municipalities according to sustainability criteria. This article discusses the ICMS-E/PE and assess its ability to induce better environmental practices in municipal management in the creation and quality of Conservation Units (UCs) and Waste Treatment Units (UTRs). To this end, a literature review, documentary survey and quantitative analysis were carried out on the rules and values of the ICMS-E/PE transfers, considering all the municipalities in Pernambuco for the 2003-2022 period. The legislative analysis produced a synthesis of the regulatory frameworks, indicating that the ICMS-E/PE parameters have improved, but there remains some inconsistencies in their implementation. The results show that the ICMS-E/PE positively impacts environmental management in the state's municipalities, but there is room for improvement.