Green economy in action: the transformative impact of ecological ICMS in Goiás

Abstract

The present study aimed to analyze the evolution of ICMS as one of the main sources of environmental revenue for Brazilian States and their Municipalities. It proposed to analyze the legislation inherent to the tax, together with the criteria necessary for its granting. The research will contribute to a broader dialogue on sustainability, emphasizing the importance of integrated policies that consider environmental, social and economic needs for the well-being of current and future generations. It is necessary to consider that this institute will be aimed at its applicability in the State of Goiás. The literature review methodology was used. In addition, the bibliographical survey (books, articles and websites), systematization of data on conservation units, protection areas, the Ecological ICMS and websites of SEMAD (Secretariat of Environment and Sustainable Development), of the Secretariat of Economy, the General Secretariat of the Governorship and other bodies involved. The results were that such policies related to taxation, specifically the Ecological ICMS, are extremely necessary to protect the environment, providing greater implementation of legislation relevant to the topic.