Análise bibliométrica da produção científica sobre o ICMS ecológico

Abstract

Bibliometrics consists of a quantitative analysis method for scientific research, allowing us to evaluate the development of academic production. This paper aims to present and discuss the scientific production of the ICMS Ecológico, from 2000 to 2020. The ICMS-E is a transfer established by some states to their municipalities according to the environmental performance of the latter. This research used the Scielo, Portal de Periódicos da Capes, and Google Scholar databases, and 275 papers were identified, from which information about the year of publication, the type of research, the authors, the quantity of production by periodicals, their citations, the most studied federative units, and the environmental criteria researched were analyzed. It was verified that the production of the ICMS-E has been growing over the years. The main states analyzed in the selected papers, since 2012, when the last state adopted the ICMS-E, are Rio de Janeiro and Pará. It is perceived, in this way, that these states appear as a trend for the analysis of ICMS-E. The most examined environmental criterion is Protected Areas. On the other hand, research on "Basic Sanitation" is limited, pointing to an opportunity to be explored in this area of study.