Results 111 to 120 of about 255 (133)

Applying the Ecological-ICMS Tax to Maintain a Public University: A Case Study at Clevelândia – Paraná, Brazil

2023
Giovana Pereira, JOSÉ Ricardo Da Rocha Campos, Mario M Tagliari   +2 more
exaly   +2 more sources

THE BRAZILIAN ‘ECOLOGICAL-ICMS’: A PES SCHEME BASED ON DISTRIBUTION OF TAX REVENUE

A Panorama of Brazilian Law, 2015
The scope of this legal brief is to analyze the Brazilian legislation concerning the ‘Ecological-ICMS’, the ‘ecological’ State value-added tax imposed on the circulation of goods and services – ICMS. Using a deductive method, it was identified this tax mechanism operates as a type of ‘payment for ecosystem services’ (PES) scheme in practice, offering ...
Matheus Linck Bassani
exaly   +3 more sources

The Function of the Distribution of ICMS Tax Collection in Brazil (Ecological ICMS) as a Potentially Beneficial Measure for Reducing Greenhouse Gas Emissions

The global effort to combat climate change hinges on the effectiveness of local actions. Consequently, Brazil, being a crucial carbon sink, confronts a multifaceted challenge: the imperative to reduce emissions originating predominantly from wildfires and deforestation across various municipalities within the framework of Fiscal Federalism.
Adrielle B.O. Sardinha, Epaminondas J. Messias, Carlos A. Leonetti   +2 more
exaly   +2 more sources

Green economy in action: the transformative impact of ecological ICMS in Goiás

Concilium
The present study aimed to analyze the evolution of ICMS as one of the main sources of environmental revenue for Brazilian States and their Municipalities. It proposed to analyze the legislation inherent to the tax, together with the criteria necessary for its granting.
Meire Terezinha Lemes Martins, Nilo Leal Sander   +1 more
openaire   +1 more source

Ecological ICMS: analysis of alternatives for its implementation in the state of Bahia

2022
Resumo Este trabalho analisa alternativas para a implementação do ICMS ecológico no estado da Bahia. Com esse propósito foram estimados os valores repassados aos municípios baianos, a título de ICMS, conforme as regras vigentes (LCE n. 13/1997), comparando a situação observada com os cenários de implementação dos projetos de lei n.
Novaes, Daniel Souto, Pires, Monica Moura   +1 more
openaire   +1 more source

Legal and budgetary challenges in implementing the Ecological ICMS: the case of the state of Amazonas

Concilium
Environmental preservation, a global challenge, requires effective policies to ensure the sustainability of ecosystems. In this sense, the Ecological ICMS emerges as a crucial tax tool, encouraging environmental conservation by rewarding municipalities that protect their natural resources.
Raquel de Oliveira Souza, Evelin Gama dos Santos Freitas, Rosimeire Freires Oliveira   +2 more
openaire   +1 more source

Toward an ecosystem approach to ICM: assessing ecological provinces at sea by remote sensing

Journal of Coastal Conservation, 2009
The ecosystem approach requires that all elements of an ecosystem, and their mutual interactions, be taken into consideration in any management effort. The selection of suitable geographical units, where this approach can be taken, requires the assessment of ecological provinces, characterized by a coherent set of environmental traits.
openaire   +1 more source

Ecological ICMS: an analysis of the socioeconomic and environmental reflexes in the municipalities of the Ribeira Valley in the state of São Paulo, Brazil

Revista De Direito Da Cidade
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 ...
Luiz Panhoca, Josele Nunes Ferreira, Josiane Silva Costa dos Santos, Nayane Thais Krespi Musial   +3 more
exaly   +2 more sources

Integrating local ecological services into intergovernmental fiscal transfers: the case of the ICMS-E in Brazil [PDF]

, 2004
Local conservation efforts are often related to benefits at higher governmental levels. On the one hand, these efforts are strongly connected to local land-use decisions. On the other hand, activities such as sustainable water management or biodiversity conservation are associated with regional, national or even global public goods.
openaire   +1 more source

Tax Incentives for Promoting Sustainable Development: Reflections on the Creation of the Ecological ICMS in the State of Amazonas

RevCEDOUA
This paper examines the evolution of societal and environmental relations, emphasizing the ethical imperatives of sustainable development as outlined in the Brundtland Report and the Brazilian Constitution of 1988. It explores the predominant anthropocentric ecological legal paradigm and its integration into the principle of human dignity. Highlighting
Lúcio Gomes Junior, Clarindo José, Picanço Dias, Mônica Nazaré, Parola, Giulia   +2 more
openaire   +1 more source