Modelo de análise dos efeitos do ICMS-Ecológico sobre o desenvolvimento sustentável em pequenos municípios: um estudo aplicado no Paraná

Abstract

The Tax on the Circulation of Goods and Services for Biodiversity (ICMS-E) was created in 1991 by initiative of the government of the State of Paraná as a Public Policy for the preservation of Biodiversity in its territory and later being adopted by other units of the Brazilian Federation and abroad by Portugal, with initiatives to transfer resources in some regions of Germany, France and China. In the academic literature, this Public Policy instrument is known as Ecological Fiscal Transfer (EFT). This research thesis deals with the effects of ICMS-Ecológico on Sustainable Development in small municipalities in the State of Paraná that house Conservation Units in their territory and that receive resources from the Tax on the Circulation of Goods and Services due to Biodiversity (ICMS-E). The research problem is how to analyze the effects of ICMSEcologico on the Sustainable Development of small municipalities in Paraná. The limitation imposed on human activities in the economic sectors of society by the presence of Conservation Units or springs to supply other municipalities, according to the preservation area, impacts the development of local society. In this regard, the public sector can assist in local development in various ways, including offering services and capital goods, requiring tax resources for this offer, a sine qua non condition, and, therefore, the contribution of resources provides theoretically such a development. The general objective of this thesis is to propose a model for analyzing the effects of ICMSEcológico on sustainable development in small municipalities in Paraná. The formulated hypothesis is that despite the ICMS-Ecologico reducing the difficulties for sustainable development, there are still significant limitations due to economic restrictions. In conceptual terms, there is a difference between the city, with regard to the urban part, and the municipality, which encompasses the urban and rural parts, but in this study they are treated as synonyms. Regarding population size, this thesis is in line with the definition adopted by the OECD that classifies small towns with populations below 50,000 inhabitants and the concept of Sustainable Development is based on the proposition of the Brundtland Report (1987). This is a descriptive research and follows the taxonomy proposed by Vergara (2004). The municipalities that receive the green tribute total the number of 228 units and, of these, 193 are classified as small, as defined by the OECD. Have 50,000 inhabitants. For data analysis, two groups were constituted, named ICMS-Easample Recipients Group (receive ICMS-E) and Control Group (Do not receive ICMS-E), composed of 76 cities each. For these groups, indicators of five dimensions were analyzed: Legislation, Territory, Demography, Public Finance, Social and Economic Aspects, Environment. And, Sustained in these analyses, the ICMS-E Impact Index on Sustainable Development (I3DS) was proposed, being applied in both groups. The results indicate that the ICMS-E is important for public finances, but the economic restrictions are very significant limitations due to the area destined for environmental preservation. That three municipalities are in the High Development range, fifty-two in the Medium range, while twenty-one are in the Low Development range.