Ecological ICMS as a mechanism for sustainable development: a study on the municipality of Foz do Iguaçu/PR

Abstract

The increase in urban population has brought with it the State's duty to implement public policies for the sustainable development of cities and human settlements. The Ecological ICMS (Tax on Circulation of Goods and Services) can be understood as one of these public policies, as it serves as a benefit to cities that preserve green areas. The objective of this study was to verify whether the Ecological ICMS has shown positive results in the State of Parana concerning environmental preservation, as well as to analyze, specifically, the city of Foz do Iguassu/PR. The study is justified by the need to gather and provide data to assist and encourage municipal managers to adopt this public policy. The research was exploratory, involving bibliographical, documental, and data analysis. The findings indicated that in the State of Parana, there has been a positive outcome, with an increase in preserved areas. In the case of the municipality of Foz do Iguassu, environmental preservation and the quality of life of its residents have been a point of focus for local managers, as six more conservation units were created in 2022, totaling more than 89 hectares.