Ecological ICMS: an analysis of the socioeconomic and environmental reflexes in the municipalities of the Ribeira Valley in the state of São Paulo, Brazil
DOI:
https://doi.org/10.12957/rdc.2024.79049Keywords:
Environmental, Conservation, Ribeira Valley, ecological fiscal transfers, Ecological ICMSAbstract
The Ecological ICMS (ICMS-E) is a Brazilian ecological fiscal transfer mechanism that encourages municipalities to carry out environmental conservation practices. In the state of São Paulo, the municipalities that received the highest value of ICMS-E are located in the Vale do Ribeira region, highlighted by its ecological diversity associated with a precarious socioeconomic condition, verified by the low indicators of Gross Domestic Product (GDP) per municipal capita. This research aimed to analyze the relationship between the environmental and social situation with the collection of ICMS-E in the municipalities of Vale do Ribeira in São Paulo. This is a descriptive, documentary and quantitative research. The sample consisted of municipalities in the Vale do Ribeira region in São Paulo. Descriptive statistics, multiple linear regression and Student's t test were used. The analysis period comprised 2010 and 2020. The results indicated that the increase in ICMS-E transfer did not reflect a considerable increase in the vegetation cover of the municipalities. Regarding the social aspect, there were indications that the increase in the ICMS-E pass-through value, in practice, does not affect the municipal GDP. Such results demonstrate the need to rethink the criteria and effectiveness of ecological fiscal transfers of ICMS-E in the Vale do Ribeira region.
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