O ICMS ecológico: uma possível contribuição para a redução das mudanças climáticas no Piauí

Abstract

In the context of sustainable development for Brazilian cities, it becomes important to acquire sources of resources to reconcile the exploitation of natural resources with the protection of nature, especially in combating climate change, which has been causing negative impacts on the planet. For this, it is necessary to have a legal understanding of the Tax on Circulation of Goods and Services – Ecological (ICMS) Within the Brazilian and Piauí context, it is important to consider the historical and legal characterization to understand the landscape within the state of Piauí and analyze the criteria that combat climate change. The analysis of the research was based on historical and legal data from international, Brazilian, and Piauí legislation, demonstrating the correlation among adaptation, mitigation, and climate financing. The research highlighted through on-site practice some demonstrative elements that corroborate the need for resource mobilization derived from the collection of this tax, modifying socio-economic actions to reconcile with sustainable development.