ECOLOGICAL ICMS AS A PUBLIC POLICY FOR SUNSTAINABLE DEVELOPMENT

Abstract

This research reviewed the literature on ecological ICMS in Brazilian states, having gone deeper into the states of Paraná, São Paulo, Minas Gerais, Rondônia, Amapá and Rio Grande do Sul, as they were the first five states to implement the policy. With that, initially, the ICMS taxation was analyzed, tracing the matrix rule of tax incidence. Subsequently, the results of the implementation of ecological taxation in the five analyzed states were demonstrated, as well as the states that have not yet implemented the ecological ICMS were discussed. The results reveal that, in the states where the public policy was implemented, there was a sustainable development, increasing the number of preserved areas throughout the period of implementation of ecological taxation.