INCONGRUÊNCIAS ENTRE O ABSTRATO E O CONCRETO AN�LISE DO ICMS VERDE DO PAR� A PARTIR DE SUA ESTRUTURA NORMATIVA

Abstract

The scope of this article is to analyze the public policy of Green ICMS, in the context applied to the State of Pará, pointing out some inconsistencies observed regarding the normative dictates and the effective application of that public policy in the scope of Pará Municipalities, bringing to light it’s social, economic and environmental implications. In this sense, the work aims to carry out a study on the criteria used by the normative framework in matter of environmental law in the State of Pará, highlighting it’s strengths and weaknesses, advantages and disadvantages, potentials and incapacities, as well as intends to investigate flaws in the process of transfer of Green ICMS and difficulties regarding environmental management in Pará Municipalities, making a true diagnosis of the implementation of the Law and Decrees that regulate this public policy, with regard to the dichotomy between theory and practice. Through bibliographical-theoretical research, combined with the quantitative analysis of the data obtained, the article concludes that there are many inconsistencies observed in the application of environmental standards, especially those related to the transfer of Green ICMS, since the State of Pará suffers from problems systems that hinder proper environmental management and the effective collection of benefits to which this public policy is intended.