ANALYSIS OF THE BRAZILIAN ECOLOGICAL STATE EXCISE TAX

Traingulo Mineiro/Alto Paranaiba

Abstract

This article analyze the brazilian ecological state excise tax (ICMS) in cities from the mesoregion of Triangulo Mineiro/Alto Paranaiba in the state of Minas Gerais, aiming to verify the output of these cities and the factors which influenced the receiving of the incentive, as well as presenting strategies to enhance cities’ engagement on ecological state excise tax. In order to carry out this study, post-positivism was used as theoretical framework and critical bibliography was used as methodology. From this article’s study it was concluded that many cities are unaware of this tax incentive legislation due to the fact that even though They fulfill the standards required by law, they do not receive transfers to which they are entitled. Therefore, these cities ceased receiving funds that could have been used for preservation and protection of the environment, helping the achievement of the sustainable development goals and improving the standard of living of its population. For this reason, it was noticed the need to enhance the ecological state excise tax in Minas Gerais presenting the following propositions: increasing disclosure of information about the incentive, binding the ecological state excise tax income, creation new standards in the environmental sanitation index sub-criterion that establishes minimum percentages of potable water and urban stormwater drainage and management, adoption of other conditions for the conservation index sub-criterion such as percentage of afforestation of public roads and reforestation, expansion of the sub-criterion mata seca to secure other biomes at risk and use of technology for dissemination, transparency and communication.