Tax over movement of goods and socio-environmental service: institutional incentives and environmental legislation in Brazil
Main Article Content
Abstract
The sustainable growth of Brazilian municipalities has turned the sustainability of its municipalities from a desirable aspect into a requirement for the country’s development, taking into consideration the Brazilian growth boom in the recent years. Nevertheless, the responsibility for the supervision and environmental regulation of growth and production has been increasingly transferred to local actors. In this scenario, the tax over movement of goods and services (Imposto sobre Circulação de Mercadoria e Serviço - ICMS) stands as one of the main mechanisms of regulation and planning of the productive processes at the local level. This paper examines the legal and institutional aspects of this initiative, as well as comparatively outlines the differences between state legislations. It also analyses the historical path of their legal development. Furthermore, particularly the research tried to outline a national panoramic view of how different conceptions of sustainability were put into operation by the state legislations, creating different structures of institutional incentives.
Downloads
Download data is not yet available.
Article Details
How to Cite
Moura, A. S. de. (2015). Tax over movement of goods and socio-environmental service: institutional incentives and environmental legislation in Brazil. Brazilian Journal of Public Administration, 49(1), 165 a 188. Retrieved from https://periodicos.fgv.br/rap/article/view/42978
Issue
Section
Article
The Brazilian Journal of Public Administration (RAP) undertakes to contribute to the protection of authors’ intellectual rights. On this matter:
- It uses the Creative Commons BY (CC-BY) license for all texts it publishes, except when there is indication of specific holders of copyrights and property rights;
- It uses the similarity verification software of content - Plagiarism (Crossref Similarity Check);
- It takes actions to fight against plagiarism and ethical misconduct aligned with the guidelines of the Committee on Publication Ethics (COPE).
Further information on the Code of Ethics adopted by RAP can be found in Ethical Standards and Code of Conduct.