Instrumentos de coordenação da política do ICMS-Ecológico na Amazônia Legal

Abstract

The study analyzes the adoption of the Ecological ICMS in the states located in the Legal Amazon and the instruments mobilized by these regulatory state policies to coordinate the environmental actions in their municipalities. The relevant legislation was reviewed and a bibliographical analysis of the Ecological ICMS was carried out in the six states where the policy is in force as they contain part of the Amazon forest: Amapá, Pará, Tocantins, Mato Grosso, Rondônia, and Acre. Regulatory and financial coordination instruments guide ICMS-E policies in the Legal Amazon as the essence of this policy is resource allocation according to environmental criteria stipulated by state legislation. However, greater clarity in the ICMS-E objectives could help municipalities adapt their actions to the practices expected by the states. Higher transfer percentages and coordination instruments related to management were also factors identified that could improve the policy's performance.