ICMS ecológico e o impacto no saneamento básico dos municípios fluminenses
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Editora Unijuí
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10.21527/2237-6453.2025.62.16807
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Basic sanitation is one of the main problems in the state of Rio de Janeiro, where less than half of the population has access to this service. To address this issue, the state instituted the ICMS-E, an environmental instrument that seeks to stimulate municipal environmental policies through financial compensation to municipalities that meet ecological criteria. In the legislation of the state of Rio de Janeiro, basic sanitation is included in the water resources criterion. This study analyzes the ICMS-E in the state of Rio de Janeiro, highlighting the changes undertaken over time and the results of this initiative with regard to the Water Resources variable. It also highlights how this environmental instrument can stimulate the decision of municipal managers to make investments in sewage treatment and in water supply sources for municipalities. The qualitative methodology used interview and field study techniques to analyze the results of the ICMS-E in the selected municipalities regarding basic sanitation. The results show that the ICMS-E has promoted significant advances in basic sanitation, encouraging sewage treatment due to the financial return and visibility of the ICMS-E Thematic Ranking. Furthermore, the instrument has strengthened the organizational structures of the Municipal Environmental Departments. However, adjustments are still needed for the ICMS-E to effectively promote significant institutional changes in municipal environmental policies regarding basic sanitation, such as not being limited to urban areas and the inclusion of qualitative variables for better results regarding the quality and quantity of water resources of the entities involved in this policy.
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OLIVEIRA, Marcello Sartore de; CASTRO, Biancca Scarpeline de; YOUNG, Carlos Eduardo Frickmann. ICMS ecológico e o impacto no saneamento básico dos municípios fluminenses. Desenvolvimento em Questão, [S. l.], v. 23, n. 62, 2025.
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