O ICMS ECOLÓGICO COMO INSTRUMENTO DE DESENVOLVIMENTO SUSTENTÁVEL: LEVANTAMENTO NO ESTADO DO TOCANTINS ENTRE OS ANOS DE 2012 A 2015

Abstract

This study aims to evaluate the use of taxes as an economic mechanism of environmental protection and sustainable development, and demonstrate the effectiveness of these institutes by surveying the Ecological VAT in the State of Tocantins in the period between the years 2012 and 2015. Its general objective to evaluate the ecological ICMS employment in the State of Tocantins as a tool for sustainable development and environmental preservation (2012-2015). Therefore, under the legal perspective, discussed the protection of the environment in Brazil, the historicity and the concepts of sustainable development, the use of extrafiscal feature of taxes such as environmental protection instrument, the use of the ICMS transfer to municipalities as inducer tool of environmental actions and development and carried out a survey at the Registry database of State Finance Tocantins externalizing the results through charts and graphs. It aims to understand the use of taxation as an economic mechanism of environmental protection and sustainable development and the effectiveness of these instruments based on the Ecological ICMS of the State of Tocantins.