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ARTIGOS • Rev. direito GV 20 • 2024 • https://doi.org/10.1590/2317-6172202417 linkcopy

Open-access THE ECOLOGICAL ICMS AS AN INSTRUMENT OF ENVIRONMENTAL POLICY IN BRAZIL

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    Abstract

    The Ecological ICMS is an environmental policy tool that was innovatively implemented in the 1990s and is currently present in several Brazilian states. The goal of this article is to analyze how the Ecological ICMS was instrumentalized in the Brazilian states over time. The article concludes that, in addition to the compensatory function that was inserted in its original conception, the aforementioned instrument adopted a second function in the sense of creating an incentive mechanism for municipalities to adopt actions in the environmental area.

    Keywords  Environmental policy; public policy instruments; Ecological ICMS; state governments; municipal governments

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