A importância do ICMS ecológico para os municípios de Mato Grosso

Abstract

The Ecological ICMS is a scheme for transferring tax resources to municipalities for environmental criteria assigned by state legislation. The objective of the study is to verify the impact of the ICMS Ecológico on the revenues and welfare indices of the municipalities of Mato Grosso. The methodology used was descriptive analysis, multiple linear regression, and panel data analysis. The Ecological ICMS is important for the revenue of many municipalities in the state, representing more than 50% of the total ICMS revenue that some municipalities receive. Although it has limitations, it encourages municipalities to increase their spending on the Environmental Management function, and results in an increase, on average, of R$ 0.15 in environmental spending for every R$ 1.00 passed on as ecological ICMS to the municipalities. The panel data showed that the revenues obtained through the Ecological ICMS can influence the municipal development indexes (IFDM Health, IFDM Education, and IFDM Employment and Income). It is concluded that, although it can be improved, the ICMS Ecological in Mato Grosso has been important in stimulating environmental preservation, increasing the protected area, strengthening the financial capacity of the municipalities benefited, and encouraging investment in environmental management.