ECOLOGICAL TAXATION ON SUSTAINABILITY CONTEXT FOR LOCAL INTEGRATED DEVELOPMENT
Journal Title: European Journal of Business and Social Sciences - Year 2015, Vol 4, Issue 1
Abstract
The objective of this work aims to verify, the contribution of the Ecological VAT for environmental sustainability in the municipality of Guajará-Mirim. This innovative instrument for allocating tax revenue in Brazil was designed to promote the conservation and creation of conservation units, aiming to compensate municipal governments of potential losses in tax revenues when the imposition of these areas. The choice of the Municipality of Guajará-Mirim for this research due to the fact that 91% of its territory is covered by protected areas, so the county rondonian that receives more transfer of the Ecological VAT. This work comes from an exploratory and descriptive which was developed using existing secondary data on official documents from government agencies, and primary data obtained through interviews with representatives of the municipal administration of the city under study.The processing of these data was made through the technique of content analysis.The research points out that benefits that protected areas generate for the city of Guajará-Mirim from the perspective of the Ecological ICMS, consists, mainly, in the significant increase of municipal revenue, although this is not contributing significantly to is environmental sustainability.
Authors and Affiliations
Maria do Socorro Barbosa Pereira. | Master in Administration at the Federal University of Rondônia. Porto Velho, Rondônia State, Brasil. E-mail:. E-mail: msbp67@hotmail.com, Dr. Haroldo Cristovam Teixeira Leite. | Professor at the Federal University of Rondônia. Porto Velho, Rondônia State, Brasil. E-mail: haroldo@unir.br, Dra. Gleimiria Batista da Costa| Professor at the Federal University of Rondônia. Porto Velho, Rondônia State, Brasil. E-mail:gleimiriacosta@hotmail.com., Dra. Oleides Francisca de Oliveira. | Professor at the Federal University of Rondônia and Member at the GEITEC – Research Group on Management of Innovation and Technology. Porto Velho, Rondônia State, Brasil. E-mail: oleides@yahoo.com.br, Jeoval Batista da Silva. | Student of Masters in Administration at the Federal University of Rondônia and Member at the GEITEC – Research Group on Management of Innovation and Technology. Porto Velho, Rondônia State, Brasil. E-mail: jeovalbs@gmail.com, Dr. Flávio de São Pedro Filho. | Professor at the Federal University of Rondônia. Coordinator at the GEITEC – Research Group on Management of Innovation and Technology. Porto Velho, Rondônia State, Brasil. E-mail: flavio1954@gmail.com
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