The ecological ICMS in Minas Gerais state: an analysis of the Mucuri valley.

Abstract

This paper analyzed the effectiveness of the Ecological ICMS in the Municipalities of the Mucuri Valley Mesoregion in the State of Minas Gerais. The objective of this work was to verify the performance of these cities in meeting the requirements that entail the receipt of the incentive, as well as to present proposals to increase the number of municipalities in the region that benefit from the program and improve the amount received by those who already know about this mechanism. In this study, the doctrine of neoconstitutionalism was used as a theoretical framework, as well as the critical-dialectical methodology for analyzing the data collected. The results indicate that most of the municipalities are unaware of the legislation regarding this benefit, since, although they meet the legally established sub-criteria, they do not receive the amount they are entitled to. The conclusion is that these Municipalities are ignoring a possible increase in their revenues, which could be used for the preservation of the environment. The need to improve the ICMS Ecological in the state is evident, which is why the following proposals were made: expanding the promotion of the benefit, linking the ICMS Ecological revenue, providing training for municipal managers, expanding the sub-criterion dry forest to protect other biomes, and reducing the bureaucracy for the payment of the incentive.