期刊名称：European Journal of Business and Social Sciences
印刷版ISSN：2235-767X
出版年度：2015
卷号：4
期号：01
页码：144-157
出版社：European Society of Business and Social Sciences
摘要：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.
关键词：Public management. Ecological ICMS. Local taxation. Sustainable;development.
