Banca de QUALIFICAÇÃO: NAINA MOURA GUIMARÃES

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : NAINA MOURA GUIMARÃES
DATE: 23/09/2024
TIME: 10:15
LOCAL: https://meet.google.com/ost-jkjz-win
TITLE:

Case study on the use of green ICMS in the municipality of Mojuí dos Campos, State of Pará, from 2021 to 2024

KEY WORDS:

Environmental taxation, green ICMS, environmental preservation and conservation.

PAGES: 52
BIG AREA: Outra
AREA: Multidisciplinar
SUMMARY:

Environmental taxation is conceptualized as the use of tax instruments to guide taxpayers' behavior to protect the environment. One of these instruments is the green ICMS, which consists of a tax mechanism that allows municipalities access to financial resources collected by States through the Tax on Circulation of Goods and Services (ICMS), due to compliance with certain environmental criteria established in state laws. This project consists of presenting a research proposal to analyze the effectiveness of the green ICMS public policy for environmental preservation and conservation in the municipality of Mojuí dos Campos, from 2021 to 2024. As a method to carry out this research, the case study, based on a qualitative and quantitative approach, whose object will be the green ICMS collected and applied in the municipality of Mojuí dos Campos in the period from 2021 to 2024, as well as the perception and opinion of political, public, environmentalist and community agents about of this policy in the municipality. In addition, bibliographic and documentary research will be adopted, with exploratory analysis, seeking access to legal instruments for municipalization of the tax, which lead to documentary analysis to identify the transfers and their concrete destination. At the end, interviews will be carried out, with the aim of obtaining perceptions and opinions about the use of green ICMS in the municipality.

COMMITTEE MEMBERS:
Interno - 1776327 - THIAGO ALMEIDA VIEIRA
Interna - 1964235 - HELIONORA DA SILVA ALVES
Externo à Instituição - FRANCISCO IGO LEITE SOARES - UFRN