ICMS verde: um instrumento à sustentabilidade ambiental no Amazonas

Abstract

The exaggerated and indiscriminate consumption of environmental resources has changed the quality of life of the inhabitants of the planet Earth. It is necessary that mankind seeks alternatives to preserve life with quality. So, in the search for options, the objective of this research is to analyze the legislation of ICMS - Tax on circulation of goods and services, greater representation for the States and verify, through extrafiscalidade, there is possibility of using this tax to achieve economic sustainability in Amazonas, generating employment and income without degrading the environment. The conclusion reached is that the Ecological ICMS - Tax on circulation of Goods and services, already successfully implemented in other states of the federation, could also be in the States of Amazonas and, with specific regional criteria, could leverage the sustainable development of the Amazonian Municipalities, displacing part of resources currently concentrated in Manaus, generating employment, income and environmental protection in the interior of the State. The methodology used in this research was the deductive method; as to the means toresearch was the use of bibliographic legislation, doctrine and jurisprudence and, as with the research was qualitative.