文章基本信息

标题：ICMS - Ecológico: análise dos aspectos financeiros e de sustentabilidade nos municípios do Estado do Paraná
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作者：Vanessa Marcela Nascimento ; Hans Michael Van Bellen ; Altair Borgert 等
期刊名称：Revista Capital Científico
印刷版ISSN：1679-1991
电子版ISSN：2177-4153
出版年度：2011
卷号：9
期号：2
页码：71-82
语种：Portuguese
出版社：Universidade Estadual do Centro Oeste do Paraná
摘要：Ecological-ICMS was created to give municipalities a compensation for the loss of tax revenues by reason of having large areas preserved. The State of Paraná was the pioneer, creating a law in which out of the 25% of ICMS entitled to the municipalities, 5% of the apportionment is based on environmental criteria. So out of these 5%, 50% goes to Municipalities with sources of supply and 50% to areas of environmental preservation. As parameters of apportionment, it is consider quantitative and qualitative criteria. The main issue to be taken into account was: the impact of the Ecological-ICMS for the Municipalities of Paraná State income, as well as its consequences for the sustainability of protected areas. The study aims at examining the Ecological-ICMS in the State of Paraná, evaluating the financial aspects with the inclusion of environmental criteria in the allocation of the quota share of ICMS, and their influences to sustainability. The results showed that there was a transfer of approximately 120 million reais in 2008, and that there are 225 municipalities involved. As a result, preservation areas have increased about 160%, showing that when using qualitative criteria for the apportionment, it creates another means of protecting biodiversity.
关键词：ICMS – Ecológico;Instrumentos públicos ambientais;Sustentabilidade;Incentivos fiscais;Ecological-ICMS;Public environmental instruments;Sustainability;Tax breaks