Imposto sobre Circulação de Mercadorias e Serviços – ICMS ecológico no município de Porto Barreiro - PR

Abstract

The ecological environmental discussion gains strength and relevance from the second half of the Sec. XX, resulting from the use of natural resources for production. The objective of this study seeks to highlight the scientific discussion and its applicability about environmental taxation, through the Ecological ICMS, as a way of sustaining and maintaining the environment for the present and future. For that, bibliographical references on the subject were used, from the SCIELO, CAPES and SPEEL databases, using secondary data, systematically analyzed. The analysis pointed positively relevant results, where there are preservation areas, conservation units (UCs), noting that there was an increase in the protected area and an increase in public revenue via transfer of ICMS, in this case, to the Municipality of Porto Barreiro - Pr. However, investment expenditure for protected areas is still very low in relation to the resource that originates from them. It is important to point out that the scope of research related to the proposed time theme has great potential for evolution, given the low number of existing scientific research.