The ecological ICMS: the three E's in the legal plan through environmental indicators

Abstract

The sustainability develops a series of approaches that mediate the transdisciplinary dialogue between society, economy, and the environment. The law fulfills the functions of integration and regulation in these different spheres. The State, with the task of implementing legal regulation, serves as a means of fostering to stimulate through incentives to municipalities. As a way to implement public policy programs aimed at environmental preservation that address them simultaneously, the mechanism for payment of environmental services was developed, through the distribution of taxes, implemented through the ICMS-Ecologic.This article aims to describe, identify and relate the laws that regulate public policies taxing the payment of environmental services by state, relating socio-environmental indicators as instruments of extra fiscality as a means of encouraging federative entities, and public management destined to municipalities for socio-environmental improvement. For this, we used a bibliographic-documentary methodology on the subject, with a qualitative approach, mapping and analyzing the implementation of extrafiscality, and as a reference system Law and Economics. In conclusion, the different percentages destined by the federative entities were identified, as well as using different constructions of indicators to effect the Theory of three E's in public management.