Contribution of conservation units to Ecological ICMS generation for municipalities and environmental conservation

Indira Bifano Comini, Laércio Antônio Gonçalves Jacovine, José Cola Zanuncio and Gumercindo Souza Lima

Land Use Policy, 2019, vol. 86, issue C, 322-327

Abstract: The Brazilian state of Minas Gerais has established Conservation Units (CUs) as an ecological sub-criterion for the distribution of part of the funds from the ICMS (Imposto sobre Circulação de Mercadorias e Serviços) among the various municipalities of the state. The categories of CUs and their jurisdictions contributed to environmental conservation since 1995. The objective of this study was to evaluate the contribution of each category of CUs toward generating funds for the state´s municipalities from the ecological portion of this tax, referred to as the Ecological ICMS, and for environmental conservation in Minas Gerais state. Data from transfers generated by CUs were extracted from the João Pinheiro Foundation. The Ecological ICMS benefited 71.5% of the state´s municipalities, with 61.5% of them receiving Ecological ICMS based on the sub-criterion CUs. The number of entries in the state registry was higher in the Private Reserve of Natural Heritage (RPPN), Environmental Protection Area (APA) and Park categories. Monetary transfers generated by the CUs were greater in the Park, APA and RPPN categories, respectively. There was an inversion, relative to CUs categories representativeness in relation to the transfer, occurs due to the calculation referring to this sub-criterion considers the relationship between the area occupied by each CU when compared with that of the municipality in which it is inserted. The number, percentage of area and CUs´ contribution of the group of CUs where Sustainable Use is permitted (as opposed to CUs where the regime is Integral Protection) are the highest for the Ecological ICMS receipt in the state of Minas Gerais, and the APA category of CUs represents the largest portion of conservation areas in this state.

Keywords: Ecological fiscal transfer; Environmental incentives; Nature conservation; Protected areas (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:lauspo:v:86:y:2019:i:c:p:322-327

DOI: 10.1016/j.landusepol.2019.05.015

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