O ICMS ecológico fator biodiversidade no sudoeste do Paraná

Abstract

The state of Paraná stands out among the other units of the federation for presenting, from the point of view of public environmental policies, an important instrument for the management of natural resources at the municipal scale. This policy is Complementary Law N. 59 -1991 or the Ecological ICMS Law (ICMS-E). From the fulfillment of specific conditions, several municipalities are covered by this Law in the Southwest Mesoregion of the state of Paraná, among which, Francisco Beltrão. The municipality receives resources from the ICMS-E because of the Biodiversity Index of the Conservation Unit of Parque Irmão Cirilo. This research endeavored to understand how this policy favored the implementation of the environmental conservation activities proposed for the municipality of Francisco Beltrão in its Municipal Master Plan. The bibliographic survey on environmental policies was adopted as a methodological procedure, especially on the ICMS-E; interviews with those responsible for the Municipal Environment Department; with technician from the Institute of Land Cartography and Forests (ITCF); field visits; collection of primary data on ICMS-E and systematization of secondary data on the allocation of resources in the environmental sphere. It was found that actions were taken and that the appeal arising from the ICMSE policy contributed timidly to the main actions. It appears from the research carried out that environmental activities cannot be considered fully compatible with legal requirements, mainly because there was no systematic planning of environmental actions based on the resources derived from the ICMS-E. It is concluded that, despite being fundamental as an environmental policy, the ICMSE Law needs further monitoring aiming at guaranteeing the development of systematic work, since what was conferred demonstrated that environmental actions are restricted to discontinuous processes and insufficient to the effective training process of the population.