2026-05-112026-05-112021-06-28SALDANHA, Victor Hugo Freire. Unidades de conservação e a Teleologia do ICMS Ecológico no Pará. Orientadora: Lise Vieira da Costa Tupiassu Merlin. 2021. 83 f. Dissertação (Mestrado em Direito) - Instituto de Ciências Jurídicas, Universidade Federal do Pará, Belém, 2021. Disponível em:https://repositorio.ufpa.br/handle/2011/18187. Acesso em:.https://repositorio.ufpa.br/handle/2011/18187As of 2013, nature conservation units started to appear as one of the components of the ecological criterion for the distribution of the municipal share of the ICMS Verde paraense. In view of this, the present work analyzes how the Green ICMS revenue sharing criterion, which takes into account, the municipal area affected by nature conservation units has been reaching, or not, the teleological group that allows the creation and maintenance of the policy environmental. To this end, the study presents extensive bibliographic research allowing to draw a holistic view about the teleology of the Ecological ICMS. Considering that the Ecological ICMS is configured as an allocative policy, as an economic instrument for protecting the environment, and also as a mechanism of fiscal federalism (vertical transfer), the purposes that orbit around the respective distribution start from understanding these characteristics, that is, , how the ICMS Verde intends to allocate resources, how this economic instrument operates, and for which this transfer occurs. Through the purposes obtained from the triple approach proposed above, the degree of suitability is verified by crossing the list of purposes presented with the situation of the distribution factor in Pará. The factor analysis considers the legal evolution of nature conservation units and the objectives of implementing these spaces on the national scene, how the National System of Conservation Units (SNUC) works, the implementation of the UC criterion by the State Secretariat for the Environment and Sustainability of the State of Pará (SEMAS-PA) and the situation regarding the consolidation of UCs in Pará based on the analysis of management plans available in the respective management bodies. In short, based on the analytical crossing between the purposes of the policy and the current situation of the Pará conservation units, it is intended to examine the extent to which the factor fully achieves the ends desired by environmental policy.Acesso AbertoUnidades de conservaçãoICMS VerdeICMS EcológicoTeleologiaConservation unitsGreen ICMSEcological ICMSTeleologyDissertaçãoCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITODIREITOS FUNDAMENTAIS E MEIO AMBIENTEDIREITOS HUMANOS