O ICMS Ecológico como Política Pública Ambiental no Estado de Goiás - 2014 a 2022

Abstract

The Ecological ICMS is an environmental public policy in which part of the resources collected from ICMS (Tax on Circulation of Goods and Services) by the State is redirected to municipalities that invest in the environment. In Goiás, for the municipality to participate in the redistribution of the 5%, that is, to receive the Ecological ICMS resources, it must contain in its territory a federal, state or municipal conservation unit inserted in the State Register of Conservation Units - CEUC, or have water sources, municipal public supply, in addition to meeting some environmental criteria. Therefore, the objective of this is to discuss the distribution and evaluation criteria of the Ecological ICMS in the state of Goiás since its implementation in 2014 until the year 2022 and to evaluate how this instrument contributes to the preservation and environmental recovery. The method used to achieve this objective was a quali-quantitative research. The methodological procedures used were bibliographical and documentary research. With the implementation of the Ecological ICMS, there was a significant increase in the creation of municipal full protection conservation units, and of the 42 existing in Goiás, 41 were created after the regulation of this public policy, as well as the 55 for sustainable use. And as a problem, some municipalities in Goiás receive Ecological ICMS for unrecognized criteria, such as protected areas with nomenclature not included in the SNUC (National System of Nature Conservation Units) and others with water supply sources with preservation areas permanently degraded.