Análise da relação do repasse do ICMS ecológico com o desenvolvimento dos municípios do estado do Tocantins

Abstract

The present study aimed to verify the relationship between the transfer of the Ecological ICMS and the development of the Tocantins' municipalities between the years 2018 to 2020. To this end, it sought to analyze the theoretical framework on the subject, mainly to verify the state legislation that provides for the ICMS-E, as well as the transfers made to the municipalities. Through the elaboration of spreadsheets, collecting secondary data, it was possible to generate graphs, which sought to verify the relationship of the ICMS-E with the development of the municipalities, through the Municipal Human Development Index (IDHM), based on the 2010 census. The results showed that a municipality with a high IDHM does not always receive a higher transfer from the ICMS-E, on the contrary the majority of the analyzed municipalities that obtained a low, even medium, IDHM received the largest transfers from the ICMS-E, thus suggesting a correlation conversely, not directly contributing to socioeconomic development, but being yet another public policy aimed at stimulating and encouraging the protection of the environment.