A influência do conhecimento dos gestores municipais e dos recursos do ICMS Ecológico na gestão ambiental municipal

Abstract

Environmental Management has been assuming more and more importance and repercussion with organizations mainly due to the demand of society and existing laws. In order to meet these demands, actions in Environmental Management are necessary. In this sense, the municipalities can appropriate the Ecological ICMS (Goods and Services Circulation Tax), due to the fact that this resource becomes an incentive to municipalities that seek alternative environmental management. The Ecological ICMS is not a new tax and its public policy will only be fully satisfied when the managers have information and knowledge about it. In this context, the study sought to answer the following problem question: in what way does the level of knowledge of municipal public managers of the State of Rio Grande do Sul and the total resources received by them influence the expenditure on environmental management budgeted for the year 2018? In view of this context, the general objective of this study was to verify if the expenditures on environmental management budgeted for 2018 by the municipalities that receive the Ecological ICMS were influenced by the total resources received and by the level of knowledge held by public managers on this environmental criterion. The research was classified as descriptive, and its objectives were met using documentary and survey research, in addition to using the statistical technique of regression analysis. The results showed that, in the elaboration of municipal budgets, expenditures budgeted under the Environmental Management function are not influenced by the Ecological ICMS public policy knowledge level held by the managers, nor by the resources received by the municipality as Ecological ICMS.