Ações ambientais e ICMS ecológico: um estudo sobre a concessão do selo

Abstract

This paper presents itself as a research of high social relevance, with the main objective of analyzing the actions implemented by the municipalities of Piauí and the results achieved regarding the Ecological ICMS (Tax on the Circulation of Goods and Services). The research seeks to understand how this incentive tool for environmental preservation has influenced sustainable practices in the state. To this end, the study addresses the functioning of the Ecological ICMS, including guidelines, criteria, and regulations, as well as the analysis of the results obtained between 2022 and 2024, focusing on environmental certification. The data revealed a gradual increase in the number of certified municipalities, particularly in category A, as well as a reduction in the number of unclassified locations, indicating progress in environmental management. The study also indicates that some municipalities have managed to improve their classifications over the years, reflecting greater alignment with the policy requirements. The theoretical framework is divided into four.