INFLUÊNCIA DO ICMS ECOLÓGICO PARA A EFETIVIDADE DA GESTÃO AMBIENTAL/Influence of the Ecological ICMS on the effectiveness of environmental management

• Felipetto, Marta Raquel Zuchelli ^[1] ; Ferrari, Emerson Orsini ^[1] ; Bertolini, Geysler Rogis Flor ^[1] ; Dal Vesco , Delci Grapégia ^[1]
  1. [1] Universidade Estadual do Oeste do Parana UNIOESTE
• Localización: Informe Gepec, ISSN-e 1679-415X, Vol. 28, Nº.1 1, 2024 (Ejemplar dedicado a: Revista Informe GEPEC), págs. 144-163
• Idioma: portugués
• Títulos paralelos:
  • Influencia del ICMS Ecológico em la Eficacia de la Gestión Ambiental
  • Influence of the Ecological ICMS on the Effectiveness of Environmental Management
• Enlaces
  • Texto completo
• Resumen
  • español

    La investigación tuvo como objetivo verificar la influencia del valor recibido por el ICMS Ecológico y la efectividad de la gestión ambiental de los municipios de Paraná, desde la perspectiva del desarrollo sostenible medido por el IEGM Ambiental, en el período de 2019 a 2021. Para ello se realizó una encuesta, una investigación de enfoque descriptivo, documental y cuantitativo y se desarrolló un modelo de regresión lineal com datos de panel. La variable dependiente fue el IEGM Ambiental y la variable independiente el ICMS Ecológico y los datos mostraron que el ICMS Ecológico fue estadísticamente significativo y ejerce influencia enel IEGM Ambiental. Desde esta perspectiva, es posible que el ICMS Ecológico en Paraná tienda a ampliar los benefícios tributarios a los Municipios y que el Pago por Servicio Ambiental (PSA) tenga el potencial de convertirse en una de las modalidades de incentivo más atractivas para las RPPN al generar benefícios financeiros directos.

  • português

    A pesquisa objetivou verificar a existência de influência do valor recebido pelo ICMS Ecológico e a efetividade da gestão ambiental dos municípios paranaenses, sob a ótica do desenvolvimento sustentável medido pelo IEGM Ambiental, no período de 2019 a 2021. Para atingir esse objetivo, foi realizada uma pesquisa descritiva, documental e de abordagem quantitativa e desenvolvido um modelo de regressão linear com dados em painel. A variável dependente foi o IEGM Ambiental; a variável independente, o ICMS Ecológico, e os dados demonstraram que o ICMS Ecológico foi estatisticamente significativo e exerce influência no IEGM Ambiental. Nessa ótica, é possível que o ICMS Ecológico paranaense tenda a ampliar os benefícios tributários aos Municípios e que o Pagamento por Serviço Ambiental (PSA) porque tem potencial para constituir-se numa das mais atrativas modalidades de incentivo às RPPN ao gerar benefícios financeiros diretos.

    Abstract: This study, aimed to measure the participation of the credit cooperative’s solidary interaction in the operationalization resources, hired by family farming in the municipality of, in the period from 2015 to 2019. The research can be characterized as exploratory, descriptive, field and case study, conducted over a qualitative and quantitative approach. Secondary data was based on bibliographic and documentary data, and primary data was collected from the cooperative through interviews with leaders and direct observation. With a prominent presence of cooperatives, the municipality has its main economic and social base related to family farming. Rural credit for family farming plays a decisive role in stimulating production, generating jobs and income, including and promoting sustainable development. With the increase of cooperative participation, it is possible to better understand the importance of credit, the qualification of public policies and the importance of cooperative actions.

  • English

    The research aimed to verify the influence of the value received by the Ecological ICMS and the effectiveness of the environmental management of the municipalities of Paraná, from the perspective of sustainable development measured by the Environmental IEGM, in the period from 2019 to 2021. To achieve this objective, it was made a descriptive, documentary and quantitative approach research and a linear regression model with panel data was developed. The dependent variable was the Environmental IEGM and the independent variable the Ecological ICMS and the data showed that the Ecological ICMS was statistically significant and has influence on the Environmental IEGM. From this perspective, it is possible that the Ecological ICMS in Paraná tends to expand tax benefits to the Municipalities and that the Payment for Environmental Service (PES) has the potential to become one of the most attractive incentive modalities for RPPNs by generating direct financial benefits.