The effects of ecological ICMS on protection and maintenance of Brazilian conservation units
The Ecological ICMS was pioneered in the state of Paraná in 1993, as a response to municipal demands arising from the economic impasse caused the existence of conservation units in their territories, since it was responsible for protecting and sometimes supplying neighboring municipalities, but it could not deliberately use protected land to produce financial resources. However, this policy is in danger because of the reform under discussion, through which there is an intention to carry out profound changes in ICMS as its merger with other taxes, which tends to generate changes in the form of revenue sharing and consequently put into check the positive effects of the policy on protecting the environment. In this resumption reveals the motivation and relevance of the present work, whose objective is understand and demonstrate the relationship and effects of the ecological ICMS policy on sustainable state development to contribute to the production of knowledge from empirical data to expose the economic importance and adaptation and maintenance of this policy for the development of the country, regardless of the form the ICMS takes. Therefore, the dissertation starts of a theoretical effort and analysis of databases made available by NGOs and government agencies to provide clarification on the use of fiscal economic instruments in environmental policies in Brazil, considering elements that influence the definition of the issue and establishment of the policy image that will guide the formation of the agenda and the formulation of the policy object of this, as well as how to highlight the interaction between the implementation and evaluation. The intention is to obtain the required answers. This study will carry out as research method the observational comparative analysis of time series with cross sections from the quantitative approach to the data obtained so that it is possible to make the comparison between the development of the states that adopted the Ecological ICMS and those stgates who don't.