Do regime jurídico do ICMS-Ecológico no Estado do Ceará

Abstract

This paper aims to emphasize the legal regime of environmental protection. It was instituted by the law number 12.612 / 96 in the state of Ceará. This research does not intend to exhaust the subject, but to show the institutes used by the laws and its efficiency in the distribution of state revenues. Bearing in mind that among the charms that embellish or the universe of environmental nature, its prominence is valued, so that it continues to ornament a necessary ground for public agencies, fighting against human depredation, through instruments such as the ICMS-Ecológico, in order to induce municipalities to respect the safeguarding of natural wealth. The social context, requires a proactive local government, working in partnership with all organizations seeking to protect natural resources through legislation, offers several command and control tools, inserts in environmental policies, encouraging a way in which people use the environmental space and reinforce the link between the economic factor and the environment. Thus, it is possible to observe that several States have applied the ICMS-Ecológico, with their municipalities receive financial percentages when they really act to protect their environmental panoramas and conserving their habitat. Specifically, in the state of Ceará, with an edition of the Decree number 29.306 / 08 and its subsequent amendments, there was a concern with the final destination of urban waste. The state government has induced its 184 municipalities to engage in public consortia used to pursue a public policy on hazardous waste that can be resolved as regional problems. In this step, Municipalities that fulfill their role of protecting the environment receive 2%, of the 25% quota, constitutionally guaranteed, Tax on the Circulation of Goods and Provision of Transport Services of Public and Intermunicipal Interest- ICMS.