The Contribution of Socioambiental ICMS in State of Pernambuco/A CONTRIBUICAO DO ICMS SOCIOAMBIENTAL NO ESTADO DE PERNAMBUCO

The present study studies the Socioenvironmental ICMS, and aims to understand how its institution occurred, the objectives for which it was created, as well as what are the criteria of distribution to the municipalities. Thus, we analyze its purpose and the consequences of its practical application, and verify the impacts of the transfer of this tax on the creation and maintenance of conservation units, especially in the municipality of Sao Lourenco da Mata, located in the metropolitan region of Recife, Of Pernambuco, the object of our analysis. Through the method of empirical and bibliographical research, we analyze this tax, showing a little of its history, and also the main measures presented by the management bodies, designed to contribute to a more balanced environment, with a extrafiscal tax. As a conclusion, we note the lack of public policies, in order to value the reduction of deforestation, and the lack of incentives for conservation, and the preservation of natural resources. In this sense, we understand that the application of ICMS Socioenvironmental resources can mitigate the environmental impacts, starting with initiatives that may create new conservation units, in addition to maintaining existing ones, all associated to the level of development and valuation of environmental issues. This is the scope of this research.