ICMS ecológico em Goiás: Cumprimento do papel de extrafiscalidade do tributo, a disputa judicial quanto a quota-parte entre os municípios goianos e os efeitos produzidos pelas capacitações oferecidas pela SEMAD entre 2021-2022
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Data
2023-02-28
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Universidade Federal de Goiás
Resumo
The extra-fiscal function of the tax lies in the fact that it must have an end beyond collection, with social, political and economic purposes, seeking social well-being. The Ecological ICMS is a tax mechanism that seeks to guide the conduct of economic agents, harmonizing the economy and the environment, balancing economic development with the rational use of natural resources and maintenance of ecological systems. It is opportune to maintain the participation rates of the Ecological ICMS in order to retain equity among the municipalities, since the inclusion of municipalities that do not meet the established criteria brings a contradiction, which can reduce the attractiveness of the Public Policy over the course of the year. time. Therefore, understanding these judicial resources and their final decisions is an opportunity to collaborate for their improvement. In this work, legislation and criteria practiced in the state of Goiás are observed, as well as some judicial processes concerning the distribution of Ecological ICMS among the municipalities of Goiás. Also noteworthy is SEMAD's important action in training municipal managers in the year 2022.
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ICMS-ecológico, Extrafiscalidade, Meio ambiente, Direito ambiental, Política pública, Extrafiscality, Environment, Environmental law, Public politics
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DINIZ, Lauana Souza. ICMS ecológico em Goiás: Cumprimento do papel de extrafiscalidade do tributo, a disputa judicial quanto a quota- parte entre os municípios goianos e os efeitos produzidos pelas capacitações oferecidas pela SEMAD entre 2021-2022. 2023. 38 f. Trabalho de Conclusão de Curso (Bacharelado em Direito) - Faculdade de Direito, Universidade Federal de Goiás, Goiânia, 2023.