O ICMS socioambiental em Pernambuco : um estudo sobre a criação de unidades de conservação e sistemas de tratamento e de destinação final de resíduos sólidos

Abstract

For more than 20 years, Pernambuco has implemented the Socio-Environmental ICMS through Law No. 11,899, dated December 21, 2000. This public policy instrument rewards municipalities that meet social and environmental criteria, such as the creation and maintenance of conservation units (CUs) and systems for the treatment and final disposal of solid waste (TDSW), including sanitary landfills and composting units. Studies indicate that the Socio-Environmental ICMS can encourage municipalities to invest in environmental preservation, thus contributing to the creation of CUs and TDSW systems. This study analyzed the contributions of the Socio-Environmental ICMS to the creation of conservation units and solid waste treatment and disposal systems in Pernambuco between 2000 and 2023. The study describes the legislative framework on Socio-Environmental ICMS, conservation units, and solid waste, and offers a historical analysis of these events. The research is classified as applied in nature, descriptive and explanatory in terms of objectives, and mixed in terms of approach. Data were collected from secondary sources, through consultations in official databases, and analyzed using documentary analysis techniques, descriptive statistics, and interrupted time series analysis. A robust legal framework was found in the state, aligned with national guidelines, but with a delay of nearly 10 years in the implementation of these policies. A positive growth trend was observed, to some extent, in the creation of conservation units and solid waste systems in municipalities of Pernambuco with the implementation of the Socio-Environmental ICMS.