The Ecological ICMS originates from ICMS revenue and is transferred according to criteria
defined by state law. In the State of Tocantins, it is defined that 13% of the total transfer of ICMS
to the municipalities must be made according to criteria governed by the Instituto Natureza do
Tocantins - NATURATINS. Such revenue is categorized as non-earmarked, that is, the
municipality is free to apply it to the expense that the originator deems convenient in accordance
with the law. This work aims to analyze the evolution of ecological ICMS transfers in
municipalities in the southeast of Tocantins and its relationship in the planning of municipal
expenses in the years 2015 to 2020. For this purpose, an exploratory-descriptive and documentary
research was carried out by the Secretary of Finance, Portal of the Transparency of the State of
Tocantins and Consolidated Accountability available on the website of the Court of Auditors of
the State of Tocantins – TCE TO. Thus, it was observed that the transfers of the transfers occur
continuously in all the years analyzed, that some municipalities did not fulfill a series of criteria
that would lead to an increase in revenue, the ratio of expenditure committed to functions 17 -
Sanitation and 18 - Environmental management occurred expressively in certain municipalities,
while in others, despite having authorized expenditure, there was no commitment. It is concluded
that each municipality, despite the territorial insertion in the same region, presented different
dynamics in relation to the transfer of the ecological ICMS, as well as the commitment of the
authorized expenditure in the municipal budget in the Sanitation and Environmental Management
functions, and that municipalities with greater expenditure in the functions 17 and 18 had greater
transfer of revenue from the ecological ICMS in the analyzed period.
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