ICMS ecológico no estado do Pará: possibilidades e limites

Abstract

This research examines the social and environmental implications of the Ecological VAT implementation in Pará State. Particularly, it discusses the economic movements from the use of a cost-effective simulator if the Ecological VAT was implemented in Pará integration regions of Xingu, Baixo Amazonas, Rio Capim and Rio Guamá. In Pará, the Ecological VAT has been thought as an economic subvention since it presents itself as a strong economic tool for fiscal incentive to environmental protection. From an analysis of the other Brazilian states‟ experiences, it was elaborated a guideline to apply semi-structured interviews to experts in law, economics and accounting to discuss, in the light of their understanding, the criteria that could be adopted to implement the Ecological VAT in Pará. Thus, it was created a cost- effective simulator according to the criteria suggested by the interviewed experts and from the database organized with aim to catch the revenue variations of Pará municípios with the Ecological VAT implementation. The paper presents two streams of conclusion. Firstly, in theoretical term, the dissertation shows that Ecological VAT is an economic subvention that encourages sustainable actions in municípios that have AP (Protected Areas) in their territories. However, the sustainable actions depend on the economic movements of each município. Secondly, in empirical terms, the cases of Pará integration regions of Xingu, Baixo Amazonas, Rio Capim and Rio Guamá show that low economic development has no linear link with the existence of AP. The low municípios income from VAT is not only from the existence of AP in their territories. According to the cost-effective simulations performed in this study, the municípios earnings with the implementation of the Ecological VAT would not be homogeneous for all of municípios that have AP.