O ICMS Ecológico nos municípios do estado do Rio de Janeiro: uma análise sob o viés dos gastos ambientais

Abstract

The notoriety of the damage caused to the environment in the social debate has highlighted the role of institutions about environmental preservation. Therefore, the present research aims to analyze the effectiveness of the ecological fiscal transfer (“ICMS Ecológico”) in the municipalities of the state of Rio de Janeiro. To achieve this objective, a descriptive study with a quantitative approach were executed based on documentary research, with a sample of all municipalities in the state of Rio de Janeiro from 2016 to 2020. In the development of this research, a descriptive analysis and a panel data regression were used. The variables used were: Environmental Management settled expenses, as a dependent; transfer of “ICMS Ecológico”, as independent; and socioeconomic variables (total settled expenses, population, territorial area, total revenues, a public management efficiency index - “Índice Firjan de Gestão Fiscal” - and election year), as a control. The results of the descriptive analysis revealed: (i) heterogeneity in the distribution of the transfer; (ii) low representation of the transfer in relation to total revenues; (iii) inconsistent adherence to environmental criteria, except for “Protected Areas”, (iv) low proportionality of environmental expenses in relation to total expenses; (v) concentration of expenses in the “Preservation and Conservation” sub-function; and that (vi) municipal environmental spending is bigger than the transfer of “ICMS Ecológico”. In turn, the panel data regression indicated that the transfer of “ICMS Ecológico” does not have a statistically significant relation to the Environmental Management expenses in the municipalities of the state of Rio de Janeiro in the period considered. Thus, it is concluded that the “ICMS Ecológico” policy in the municipalities of the state of Rio de Janeiro, under the bias and years investigated, was not effective. This diagnosis reinforces the need for constant updating and readjustment of this device.