Publicação
Ecological ICMS: feasibility of its use from the environmental liability generated by FIOL
| Resumo: | This study seeks to assess the potential of the Ecological ICMS (ICMS-E), as a public policy instrument for municipalities impacted by the construction of the West-East Integration Railway (FIOL). This work has an exploratory character, with a quali-quantitative approach, focusing on a group of municipalities in Bahia. It is based on the Federal Constitution and in the National Tax Code, environmental legislation and state laws. Based on a comparative analysis, it aims to estimate whether the ICMS-E collection models for the states of Tocantins and Pernambuco are applied to Bahia. It investigates in the context of FIOL's insertion, its interface with natural resources and the destination of all waste resulting from the interventions. It is estimated that the e thematic is of great relevance, since environmental protection is a global concern. It was observed that the possible implementation of ICMS-E in Bahia could represent a tax collection in excess of 255 million reais, for municipalities in Bahia influenced by FIOL, between 2016 and 2020. Finally, the article suggests that the implementation of ICMS-E in Bahia it may be a feasibility alternative to reversing the environmental liability generated by FIOL, constituting yet another instrument for protecting biodiversity. |
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| Autores principais: | Sobral Neto, Rivaldo Ribeiro |
| Outros Autores: | Baiardi, Amilcar |
| Assunto: | FIOL ICMS Ecológico Resíduos sólidos Meio ambiente. FIOL ICMS ecológico Residuo sólido Medio ambiente. FIOL Ecological ICMS Solid waste Environment. |
| Ano: | 2021 |
| País: | Brasil |
| Tipo de documento: | artigo |
| Tipo de acesso: | unknown |
| Instituição associada: | IBICT |
| Idioma: | português |
| Origem: | Oasisbr |
| Resumo: | This study seeks to assess the potential of the Ecological ICMS (ICMS-E), as a public policy instrument for municipalities impacted by the construction of the West-East Integration Railway (FIOL). This work has an exploratory character, with a quali-quantitative approach, focusing on a group of municipalities in Bahia. It is based on the Federal Constitution and in the National Tax Code, environmental legislation and state laws. Based on a comparative analysis, it aims to estimate whether the ICMS-E collection models for the states of Tocantins and Pernambuco are applied to Bahia. It investigates in the context of FIOL's insertion, its interface with natural resources and the destination of all waste resulting from the interventions. It is estimated that the e thematic is of great relevance, since environmental protection is a global concern. It was observed that the possible implementation of ICMS-E in Bahia could represent a tax collection in excess of 255 million reais, for municipalities in Bahia influenced by FIOL, between 2016 and 2020. Finally, the article suggests that the implementation of ICMS-E in Bahia it may be a feasibility alternative to reversing the environmental liability generated by FIOL, constituting yet another instrument for protecting biodiversity. |
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Atividades financiadas
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