Análise no repasse do ICMS ecológico nos municípios do Estado de Pernambuco.

Abstract

The Ecological ICMS is an incentive that has as a counterpart the maintenance of the ecosystems, constituting a reimbursement to the municipalities for the existence and implantation of protected areas and sources of supply. In the State of Pernambuco, this incentive is distributed to cover expenses with Health, Education and assists in the costing of Environmental Management expenses. This study aimed to analyze the impact of the contribution of the Ecological ICMS in the State of Pernambuco to social and environmental development in its ten largest cities. We sought to carry out a methodological procedure, to verify the relationship between the transfers of the environmental ICMS in the cities and the budgetary expenses with health, education and environmental management, by means of the Spearman Correlation Coefficient (). The survey was found 91% of the Correlation, concluding that the Ecological ICMS has a significant impact on social and environmental development in the cities where it operates, although there was a parallel increased variation between expenses and repairs, which were not in the same proportion.