Manual de procedimentos para registro e repasse do ICMS Ecológico no estado do Rio Grande do Sul

Abstract

The Ecological ICMS (Tax on Operations related to the Circulation of Goods and on Services of Interstate, Intermunicipality and Communication Services) does not represent a new tax, but an alternative to increase the transfer of the ICMS, based on environmental preservation. However, this politics will only achieve the purposes when municipal public managers have the information and knowledge necessary to register the criterion defined by the state legislation. As well, when the state management informs in a transparent way how occurs the process of transfers of the resource of the Ecological ICMS, to the municipalities. In this context, the study sought to develop a manual that addresses the basic information needs of registration the areas likely to participates in the transfer of ICMS resources by municipal public managers and inform the state management in how to proceed to transfer ICMS resources, considering the environmental criterion. The study reached the objectives proposed by applying the exploratory research method with a qualitative approach to the data, which were collect through bibliographical and documentary research, and by the survey, through semi-structured interviews directed to the Department of Environment and Sustainable Development, Division of Geography and Cartography of the Department of Planning and the Department of Treasury. The manual for the register and transfer of the Ecological ICMS was developed and validated, through content analysis, in the municipality of São Francisco de Paula, considering the criterion units of conservation and area flooded by dam.