The present work proposes to answer the research problem related to the
environmental public policy of Green value added tax in the state of Pará, implemented
by State Law nº. 7,638/2012, previously regulated by State Decree no. 1,696/2017 and
currently by State Decree no. 1,064/2020, in order to ascertain the respective
contribution to the creation and maintenance of protected areas and reduction of
deforestation, using the Lower Amazon region, created by State Decree nº.
1,066/2008, located in the west of Pará, as well as performing an analysis of the
inducing and compensatory economic instrument, presenting the concept, purpose,
legal nature of non-binding, index calculation methodology for transfer purposes, in the
period from 2014 to 2019, in perspective of payments for environmental services.
Another objective of the dissertation is to fill in the gaps that are not cataloged in official
bodies, such as data regarding municipal legislation regarding ICMS Verde and
protected areas, obtained through letters sent in the preparatory administrative
procedure PP no. 004217-031/2015 that is being processed before the Agricultural
Prosecutor's Office of Santarém or provided by the servers of the prefectures or
municipal councils, through email, call or message via Whatsapp, when such
information is absent in the procedure, considering the context of the COVID pandemic
-19. In this sense, the case study method was used, considering that the Green value
added tax experience lived in the specific case of the Lower Amazon region was
prioritized, in order to identify the similarities and differences between the municipalities
belonging to the region and the contribution to reduction of deforestation and
preservation of protected areas. Finally, it is inferred that the instrument studied was
not able to improve deforestation rates in the municipalities of the Lower Amazon
region, on the other hand, it contributed to the maintenance of existing protected areas
and the creation of new ones, in addition to having contributed to the entities in the
region studied to organize and create their respective municipal environmental
systems, contributing to the implementation not only of Green value added tax, but
also of other local environmental public policies, such as the green bag.
|
