Análise do ICMS ecológico como instrumento de política ambiental: o caso de Minas Gerais

Abstract

The search for economic development generates a high degree of exploitation of natural resources, resulting in environmental damages that compromise the quality of life and social well-being. For this reason, it is necessary the positive intervention of the State as a regulator and protector, responsible for introducing a preventive and mitigating approach to adversity to the environment through public policies and legal provisions that ensure its integrity. In this logic that operates the Ecological ICMS, an economic resource that provides municipalities with financial incentives based on a percentage of revenue obtained through ICMS collection. Minas Gerais inserted into its political agenda the Ecological ICMS based on State Law No. 12,040 of 1995, also known as the "Robin Hood” Law, which defined criterion for the transfer of the ICMS portion for regional development and protection of the environment. As the general objective is to analyze the evolution and impacts in terms of environmental preservation of ecological ICMS in the municipalities of Minas Gerais from 2002 to 2017, this study is guided by the following questions: how was the implementation of the Ecological ICMS in Minas Gerais and what were the legal frameworks? Since its implementation, has there been an impact in terms of environmental preservation in Minas Gerais? Has there been an increase in Conservation Units in the state of Minas Gerais in recent years? In order to achieve these objectives, a historical survey was carried out on the institutional and legal aspects of the Ecological ICMS, as well as an analysis of the changes in the areas of conservation units in the municipalities of Minas Gerais in the period from 2010 to 2017. The results point out increasing adaptation of the municipalities of Minas Gerais to the sub-criterion for receiving the Ecological ICMS and regressive small variations in terms of environmental preservation.