Design of Socio-Environmental ICMS in Pernambuco: Analysis of Legislative Progression and Environmental Mitigation Perspectives

Abstract

Objective: Investigate the evolution of environmental legislation and the Socio-Environmental ICMS, analyzing its design and how it fits into the process of environmental mitigation and combating climate change in Pernambuco. Theoretical Framework: It sought to discuss the topic of public environmental management, ICMS Socio-environmental, conservation units and solid waste, sufficient to understand the context of the investigation. Method: Exploratory, qualitative study, descriptive analysis of environmental legislation and Socio-Environmental ICMS of Pernambuco during the period from 2000 to 2022. Data collection was through information contained in the portals of the Court of Auditors of Pernambuco, the Pernambuco Environmental Agency, in addition to the federal and Pernambuco Legislative Assembly. Results and Discussion: We identified 19 records relating to the country's environmental management and 15 relating to the Socio-Environmental ICMS in the state of Pernambuco. Among the main ones, we note the National System of Conservation Units, the National Water and Basic Sanitation Agency and the National Solid Waste Policy. This data contributes to the process of environmental mitigation and combating climate change in the state. Research Implications: Provide updated data that can be applied to research in the areas of environmental management in Brazil and Ecological Fiscal Transfer, specifically the ICMS Socioambiental of Pernambuco. Originality/Value: This study contributes to the literature by updating and consolidating the legal instruments of environmental policy in Brazil and the distribution of ICMS Socioambiental in Pernambuco.