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CURSO DE DIREITO TRIBUTARIO PDF

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Curso De Direito Tributario Pdf

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Great research topics for psychology. Essay on polyester fabric. In addition, in order to actually receive the tax revenue, Municipalities need to provide evidence to be effectively protecting the environment, fulfilling all the criteria established in the State Law. The next section will analyze the specific legislation enacted by three different Brazilian States concerning the implementation of Ecological-ICMS, based on the Constitutional provisions outlined above.

This was facilitated by the fact that the Parana State Constitution provides under article , special treatment in the distribution of the share of ICMS revenue to Municipalities that have in their territory the following types of areas: i protected areas, or that are directly influenced by them; and, ii water sources for public supply.

Given that this State was pioneer in adopting this type revenue-sharing technique, it will be the main focus of the analysis undertaken in this paper. Article 2, of the CL n. It is not necessary to create a specific institution for the implementation of Ecological-ICMS, but to coordinate between the payer and the beneficiary.

The Ecological-ICMS is a mean to distribute the revenues respecting the environment, considered a collective right by the Brazilian legal system. With regard to the conservation units, the process works from an evaluation of the quality of the conservation unit, which will result in the determination of a score.

This score, if positive, represents a financial increase to the Municipality. It has been called Management Category and Conservation Factor, with the following scores: Ecological Stations between 0. Between and , there was an increase of 1. Decree n. In the section below, the experiences of other states in the implementation will be briefly analyzed. In relation to conservation units, the legislation provides benefits to Municipalities with territories integrating conservation units created by the State, excluding the areas created and managed by other federal entities.

HARDT, et al. The calculation takes into account environmental and social factors of each Municipality and each protected area.

Social factors are also considered for calculating the percentage of revenue, such as the population size, the value added and tax revenues of the Municipality. Among environmental factors, the area of the conservation units and the size of the areas occupied considering the restriction of use of these spaces are considered.

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This increase in the amount of Ecological-ICMS distributed shows the increased concern of the Municipalities to fulfill the criteria of the State Law, which is the basis for the calculation of the distribution of the revenue.

Such legislation put in place, in addition to the criteria of the conservation units protected areas and watersheds for public supply, environmental sanitation, collection and disposal of garbage and historical heritage as possibilities of allocation of revenue to Municipalities under this initiative.

Law n. Article 1 - The share of revenue from tax collection Studies showed an increase in the percentage of tax revenue distribution, and in the number of Municipalities receiving ICMS transfers. However, studies also pointed out the need to consider the quality factor as a tool of evaluation of the composition of conservation, through the use of qualitative criteria. However, the Ecological- ICMS is not considered the only reason for this increase in the number of conservation units, which can also be attributed to efforts by Municipalities to recognize existing units that had not been regulated by the State.

Free translation by the author. Humanas, p. This demonstrates the absence of a qualitative variable and a limited legislation related to the details to fulfill the requirements. In addition, there is a challenge regarding the lack of knowledge by the Municipalities of the measure, due to lack of political will of the State to encourage the fulfillment of the criteria.

However, the attempt remains frustrated by the apparent lack of interest of the current Government in this subject. Some States have drawn up this prerogative and passed State legislation creating certain criteria that encourage Municipalities to adopt environmental protection measures.

Despite not being able to solve immediately all national environmental problems, the Ecological-ICMS is a measure found by the States to promote environmental development in a sustainable manner.

As can be concluded by the analysis of this brief, the Ecological-ICMS is a positive incentive to encourage environmental protection, but its effectiveness depends on: i adequate State Law; ii use of quantitative and qualitative criteria to determine the allocation of funds to Municipalities; iii strengthen the process of regularization, planning, implementation and maintenance of conservation units, sanitation and consequently, improving the quality of the environment and the life of society, reaching the main focus of Aichi Target 3.

The Ecological-ICMS can be characterized by a positive incentive, but, despite its positive effects for environmental conservation, it is probably not sufficient to reduce the most active and broadly deforestation, pollution, etc. The area upon which Ecological-ICMS can be exercised must be extended in order to achieve a broader protection. As noted, the States do not maintain uniformity in the criteria adopted in State Law, when they encourage environmental protection.

Qualitative and quantitative criteria, especially the former, should be included in the elaboration and adoption of these Laws. The more precise and specific legislation is the more benefits it can provide.

Political will is also a challenge for the establishment and implementation of the measure, as it depends on the executive State power to take the initiative for the proposal of legislation and its approval by the State congress. In addition, Municipalities also play a key role, firstly by exercising political pressure for States to adopt criteria for Ecological-ICMS.

In addition, they must fulfill the criteria of the law in order to be able to benefit from allocation of tax revenues, and the more they comply, the more revenue they will receive. However, they have no legal obligation to use the revenue received specifically for the protection of the environment directly. Municipalities are free to use these resources for other public services such as education, health and infrastructure.

This lack of binding spending obligation is positive for the Municipalities, which depends mostly of the revenue to keep the public services, including environment protection. On the other hand, in Municipalities with other sources of revenues, the revenue arising from the Ecological-ICMS might be just a complement, and could be used for environmental purposes.

This spending obligation could be directed to Municipalities with good social and economic conditions, or not dependent of the Ecological-ICMS only. There is strong public participation on the implementation and effectiveness of the Ecological-ICMS, in the approval of the State Law, and the inspection of the criteria fulfillments to the distribution of the revenue. Basically, the public sector is the great engine of the measure. The conservation units are created by the Municipalities, with prior public consultation, in order to support the definition of the location, the size and the most appropriate boundaries for the unit Article 5, Federal Decree n.

If the value added and primary production per hectare have low average levels, the conservation option seems more attractive in terms of ICMS revenue. For certain Municipalities in Minas Gerais would be financially attractive to create protected areas.

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For others, the motivation for setting aside land for protection would have to come from other factors, meaning that is more economic advantageous not to keep protected areas.Enter the email address you signed up with and we'll email you a reset link. Tributo ambiental. T earned your devices fabrication using self-folding technology. A literature review is best defined as. Solar power system essay.

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