GREEN ICMS TO REDUCE AMAZON DEFORESTATION: STUDY OF A RECENT EXPERIENCE

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Published: May 10, 2016
DOI: https://doi.org/10.18623/rvd.v13i25.595
Keywords:
Tributação ambiental, ICMS Ecológico, Política Pública, Desmatamento, Amazônia. Environemental taxes, Green Value Added Tax, Public Policy, Deforestation, Amazon

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Lise Vieira da Costa Tupiassu Merlin
UNIVERSIDADE FEDERAL DO PARÁ - UFPA CENTRO UNIVERSITÁRIO DO PARÁ - CESUPA
Adriano Carvalho Oliveira
CENTRO UNIVERSITÁRIO DO PARÁ - CESUPA

Abstract

The present paper examines critically the recent Green Value Added Tax implementation in the state of Pará. The Green Value Added Tax is seen as an Ecological Value Added Tax skill, which changes the criteria for redistribution of the Value Added Tax revenue belonging to municipalities, based on environmental factors. This redistribution criteria was adopted as an action among others to reduce Amazon deforestation. After presenting the history and general characteristics of the Ecological ICMS policy implemented in other Brazilian states, the paper studies the normative modeling of Pará´s Green Value Added Tax, analyzing, therefore, some consequences resulting from the practical application of such standards, highlighting the paradoxes observed in relation to the goal of reducing Amazon deforestation.

Article Details

Issue
Vol. 13 No. 25 (2016): Veredas do Direito “ Direito Ambiental e Desenvolvimento Sustentável
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Articles

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Author Biographies

Lise Vieira da Costa Tupiassu Merlin, UNIVERSIDADE FEDERAL DO PARÁ - UFPA CENTRO UNIVERSITÁRIO DO PARÁ - CESUPA

Doutora em Direito Público pela Université Toulouse 1 – Capitole. Mestre em Direito Tributário pela Université Paris 1 – Panthéon-Sorbonne. Mestre em Instituições Jurídico-Políticas pela Universidade Federal do Pará – UFPA. Mestre em Direito Público pela Université Toulouse 1 – Capitole. Professora do Curso de Mestrado em Direito do Centro Universitário do Pará – CESUPA e da Universidade Federal do Pará - UFPA. Procuradora Federal. 

Adriano Carvalho Oliveira, CENTRO UNIVERSITÁRIO DO PARÁ - CESUPA

Mestre em Direito, Políticas Públicas e Desenvolvimento Regional pelo Centro Universitário do Pará – CESUPA. Especialista em Direito Tributário, e em Direito Processual Tributário pela Pontifícia Universidade Católica de São Paulo – PUC/SP. Advogado.Â