It has just been made available on the Portal. Protect A series containing information from all Brazilian states that have legislation regulating the Ecological ICMS (Tax on Circulation of Goods and Services).

The Tax on the Circulation of Goods and Services (ICMS) is a state tax regulated by the 1988 Federal Constitution in articles 155 and 158. The legal text states that municipalities are entitled to 25% of the total amount collected by the state in ICMS. Of the portion belonging to the municipalities, three-quarters must be distributed according to the economic activity generated in the territory and one-quarter according to criteria defined by each state. The Ecological ICMS was instituted by some state regulators who defined environmental criteria for this latter portion.

The Ecological ICMS (a Brazilian tax incentive program) has been recognized as one of the most important economic instruments created in recent decades for environmental conservation because it opens up opportunities for significant transformations in municipal environmental management.

According to a recent study Published by the SOS Mata Atlântica Foundation, there are currently a total of 17 states that have the Ecological ICMS (a tax incentive for environmental compliance). This instrument is composed of environmental sub-criteria according to the legislation and priorities of each state, such as the presence of conservation units, protection of water sources, solid waste treatment, among others.

Another point to highlight is that the Ecological ICMS (Tax on Circulation of Goods and Services) can influence the creation and implementation of municipal conservation units, as well as other environmental management actions in municipalities. publication The current situation highlights that, due to the complexity of the transfer calculations, the processes involved, and the lack of dissemination of the policy by the states, few municipalities are aware of and engaged in its development.

In addition to state legislation, the PROTEJA platform provides scientific articles, monographs, and other content on the Ecological ICMS (Tax on Circulation of Goods and Services). If you have relevant material on the subject and would like to make it available, please send an email to [email address]. [email protected] so that we can carry out the assessment and inclusion.

This work was developed within the scope of the Local Protected Areas project in partnership with the SOS Mata Atlântica Foundation and The Nature Conservancy (TNC).

O Protect Portal, The project, coordinated by the Amazon Environmental Research Institute (IPAM), brings together documents, statistics, maps, analyses, videos, photos, and other content about protected areas in Brazil. The content is the result of a joint effort by civil society organizations with the goal of facilitating access to diverse and high-quality information on Brazil's socio-environmental heritage in these territories.

The project Local Protected Areas It is implemented in Brazil by the Ministry of the Environment (MMA) and the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH in partnership with ICLEI – Local Governments for Sustainability and the International Union for Conservation of Nature (IUCN). The German Federal Ministry for the Environment, Nature Conservation and Nuclear Safety (BMU) supports the project within the framework of the International Climate Initiative (IKI).