ICMS-ECOLÓGICO: A sustainable alternative to the preservation of the cerrado biome in Goiás

Abstract

It is known that long ago the taxes are imposed both individuals as legal. Thus they ended up receiving a negative view of society, since the costs become high and is not always covered significant amount in favor of quality of life improvements. From 1991, through a state of Paraná initiative, created the ICMS-Ecological, which can not be considered a new tax, because it is not taken more taxpayers' money, but uses part of the state ICMS to invest in
sustainable actions. Thus, this research aims to show the performance of this device in the states that make use of it, analyze how proceeded the creation of the ICMS-E, for it will be exposed an overview of the design of different taxes until its inception, reflecting on their relevance to sustainable development in Brazil, reflecting the lives of future generations that need immediate solutions to enable the continuity of life on earth without the scarcity of its natural resources, specifically for the preservation of the Cerrado, one of the Brazilian biomes that located in Goiás region. Moreover, the laws that define the criteria that must be met for the transfer and how the municipalities have made use of this feature will be displayed. Still, it will be introduced some reasons about the lack of adherence of some states, and suggestions offered by power leaders who are interested in this sustainable measure. The research will be a literature review based on assumptions of Conservancy (2015) Loureiro, (1998, 2002), Marchipri (2009), Viol (2003).