The Ecological Sales Tax (ICMS Ecológico or ICMS-E) was instituted in the Tocantins State in 2002 in order to "benefit the municipalities that develop actions related to the environment, through the distribuition of resources ICMS - Tax on Goods and Services" (NATURATINS, 2010).
The policy of the ICMS-E takes into account the performance of municipalities in the environmental assessment for the distribution of a certain percentage of the sales tax (ICMS). In Tocantins, this percentage is the highest in the country: 13% of the total resources of the sales tax are distribuited to the municipalities that perform actions and activities of environmental protection. The environmental criteria evaluated in Tocantins are: 1) Municipal Environmental Policy; 2)Conservation Units and Indigenous Lands; 3) Control and Fighting Fires; 4) Soil Conservation and 5) Sanitation and Water Conservation.
Recognizing the importance of the ICMS-E resources for environmental protection, the Ecological Corridor Project held workshops in their municipalities to analyze local results and propose alternatives to improve municipal performance in ecological assessment, which will result in more funds next year. The workshops were also focused on creating / regulating the Municipal Environmental Funds.
Of the four municipalities worked by the Corridor Project: just Mateiros didn't have its Environmental Fund, that law was created on August with the Project's support; Rio da Conceição only need to sign some regulation decree's elaborated in the workshop; São Félix already has its Fundo needing to open the specific bank account; and Ponte Alta managed to have its Fundo with CNPJ in the bank waiting for the account opening account process.
During the workshops the municipal secretaries, members of the Environmental Council and representatives of the City Council participants formed working groups for the effective implementation of the Municipal Funds. The recommendations passed should also support municipalities in the preparation of the Pluri Annual Plan (PPA in portuguese) in the coming months.
Author: Jammes Possapp.
