Protected areas as criteria of Ecological ICMS in Brazilian states
DOI:
https://doi.org/10.5380/dma.v54i0.66676Keywords:
biodiversity, protected areas, ecological fiscal transfer, environmental protectionAbstract
The Ecological ICMS is an economic instrument identified as an important strategy for associating municipal budget increase with biodiversity conservation via the creation and maintenance of protected areas. This article aims to comprehend the criterion of protected areas on ICMS-E applied in different Brazilian state laws. The group carried out an analysis of the ICMS-E legislations of 16 Brazilian States that apply the fiscal instrument, to identify the criterion of protected areas for revenue allocation. It was identified the States which employ protected areas as an environmental criterion on ICMS-E, as well as the typologies of the protected areas contemplated by the States and the indicators used for the criterion’s evaluation. The results reveal that 15 States apply the criterion for protected areas in the ICMS-E, absent only in the state of Ceará. The group noted the inclusion of eight typologies by the States, with the most widely adopted being the Conservation Units (CU), and the Indigenous Lands. Although present in 10 States government law, the qualitative evaluation of protected areas is still incipient, deserving note that Paraná has improved the instrument’s monitoring system. It must be emphasized the need to better adapt the indicators and variables of the CU evaluation according to the characteristics of each management category; the insufficiency of the ICMS-E in the Northeast Region of Brazil and the problems related to the absence of the protected areas criterion in Ceará, which has a significant role in conserving the Caatinga. Due to the relevance of the criterion of protected areas in the ICMS-E allocation, it’s recommended to elaborate and operationalize them true to the difficulty faced by the States, in articulation with Brazilian’s biomes conservation goals, and the prioritization of certain qualitative evaluation so the ICMS-E may have its compensatory and incentive potential exploited in the conservation of Brazilian’s biodiversity.
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