Agropecuária do Nordeste e tributação verde: ampliando os critérios de distribuição do ICMS-E.

Abstract

This essay aims to propose a set of actions that expand the criteria for distributing ICMS-E in the states of the Northeast region, including agricultural activities. In this regard, the research acquires a unique and original character, since, to date, no works have been observed that propose doing so. The following documents were used as the foundation: Brazil's environmental legislation, including the Earth Statute, the Brazilian Forestry Code (CFB), the National Tax Code, the Law of Environmental Crimes, and other laws. Additionally, the concept of Ecology ICMS was discussed, considering the works of authors such as Castro et al. (2018), Bregman (2011), Mortari (2015), and Nascimento et al. (2011), as well as the topics of economics and sustainability, as discussed by authors like Giddens (1991), Matos and Santos (2018), Bursztyn and Bursztyn (2012), Munasing (1993), and Vieira Filho (2021). In light of the research objectives, this is a qualitative-quantitative study (Creswell, 2007) and descriptive (Gil, 2002). Initially, a documentary analysis of the regulations governing ICMS-E in Brazilian states was conducted. After that, a systematic analysis of scientific literature was carried out. Subsequently, available works in the "Sustainability" community of the Mapa library were analyzed. Finally, based on the data obtained from the aforementioned steps, a set of actions was developed aimed at expanding the criteria for ICMS-E distribution. The focus of these actions is on economically relevant crops, i.e., those that have a significant environmental impact in the Northeast region. Based on this, it was concluded that public policies for the distribution of ICMS-E concerning agricultural activities must be developed according to the specific realities of each state's region. In this way, to encompass the practical initiatives applicable to agricultural activities, the actions proposed in this study represent a method for executing government policies with the potential to transform intentions into effective actions.