IBS ecológico: potencialidades e caminhos para resultados ambientais efetivos

Abstract

The Brazilian tax reform will transform the current Ecological Tax on the Circulation of Goods and Services (ICMS-E) into an Ecological Tax on Goods and Services (IBS-E), requiring all states to pass on 5% of the share collected by environmental criteria to their municipalities. As a result, the annual volume of transfers is expected to increase from R$ 5.3 billion to R$ 10.4 billion, equivalent to 0.1% of the national gross domestic product (GDP). The autonomy of states in defining indicators was maintained, strengthening the coordination of environmental policy between states and municipalities. However, the success of the IBS-E depends on the appropriate choice and monitoring of indicators, ensuring concrete improvements in local environmental management.