ICMS ecológico como suporte ao Pagamento por Serviços Ambientais (PSA): uma análise para o Estado do Pará

Abstract

The paper debates the ICMS Ecológico (Ecological VAT) implementation in Para State as a form to support the Payment for Environmental Services (PES). It deals with the possibility to transfer part of the financial resources to local communities, especially communities that have been living in protected areas. It takes assumption that local communities produce public benefi ts by contributing to natural resources conservation. The paper concludes that the ICMS Ecológico is a significant economic instrument to support the PSA in Pará. However, it has limitations, difficulties and challenges. There is a need to conciliate the ICMS Ecolológico implementation with a public policy that aims biodiversity conservation and also municípios development from a new economic logic.