Regulamentação do ICMS ecológico maranhense : uma proposta de índice de repasse pelo critério preservação de unidades de conservação

Abstract

The need to guarantee human existence for current and future generations permeates the imperative of environmental conservation. Thus, due to its relevance, the 1988 Constitution establishes the preservation of an ecologically balanced environment as a fundamental right. Although the state of Maranhão has taken an important step towards implementing this public policy by recently approving Law 12,120 of November 21, 2023, which established the “Ecological Taxation Policy”, it remains to regulate the indicators for the preservation of protected areas and conservation units (UC), which the law left to subsequent legislation that has not yet been implemented. Thus, the main objective of this research is to propose criteria for regulating of Ecological ICMS in Maranhão with regard to index (or indicators) for distribution based on the sustainability of the UC's. We sought to examine the criteria adopted by the other nineteen states that previously implemented the ecological ICMS, analyzing their success points and adapting them to Maranhão reality. Furthermore, contributions from scholars on the subject of "environmental sustainability" were analyzed and taken into account when proposing quantitative and qualitative indicators. An eminently exploratory methodological procedure was adopted, since the subject is new to the state of Maranhão due to the recent approval of the law, using a quantitative and qualitative approach. Finally, simulations were taken of ICMS transfers to municipalities retroactively to the last tress years (2020 to 2022) in order to analyze the impact on revenue distribution among the government's municipalities. As a result of the research, it was found that, contrary to the recommendations of sustainability research, most states only adopt quantitative criteria for distributing the ecological ICMS. Considering the recommendations in the literature, quantitative and qualitative indicators were proposed for the state of Maranhão to calculate the environmental sustainability of municipalities and the distribution of revenues, with a total of 1 (one) quantitative indicator (area of the conservation unit) and 7 (seven) different qualitative indicators. Based on the proposed indicators, simulations indicated some of the municipalities that lost out and those that gained from the public policy. It was pointed out that 96 (ninety-six) municipalities would obtain financial gains, while the others would financially support the public policy through losses in transfers. According to the simulations carried out, municipalities like Cururupu would receive around 130% more in ICMS transfers, while others like Tufilândia, Bernardo do Mearim and São Raimundo do Doca Bezerra would suffer losses of up to 16% in ICMS transfers. The study led to a technical-technological product - a technical report - to be submitted to decision-makers, helping them to better regulate the recently implemented public policy.