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• W4281691047 abstract "Resumo:Trata-se de pesquisa de como os estados federativos estão aplicando a extrafiscalidade dos impostos estaduais - Imposto sobre Operações relativas à Circulação de Mercadorias e sobre Prestações de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação (ICMS), Imposto sobre a Propriedade de Veículos Automotores (IPVA) e Imposto sobre Transmissão Causa Mortis e Doação de quaisquer Bens ou Direitos (ITCMD) - na adoção e incentivo de políticas públicas ambientais. A pesquisa quanto aos objetivos caracteriza-se como exploratório-descritiva e quanto à abordagem, qualitativa. Foram realizadas também pesquisa bibliográfica e documental nas legislações estaduais relacionadas aos impostos ambientais. Em relação ao IPVA, há a adoção de critérios ambientais nas alíquotas de veículos utilizados no transporte de passageiros, em veículos menos poluentes (elétricos, híbridos e movidos à álcool) e em veículos com menor potência automotiva (menos poluentes). Já em relação ao ITCMD, verificou-se que a adoção de critérios ambientais se dá apenas de forma indireta, através da desconsideração de áreas protegidas da base de cálculo do imposto. Quanto ao ICMS, observou-se a adoção de critérios ecológicos no repasse do produto arrecadado do ICMS pelos estados aos municípios (o ICMS Ecológico).Palavras-chave: ICMS Ecológico, IPVA Verde, ITCMD, Meio Ambiente, Políticas Públicas Abstract: This is a research on how the federative states are applying the extrafiscality of state taxes - Tax on Operations related to the Circulation of Goods and on Provision of Interstate and Intermunicipal Transport and Communication Services (ICMS), Tax on Property of Motor Vehicles (IPVA) and Tax on Transmission Causa Mortis and Donation of any Goods or Rights (ITCMD) - in the adoption and encouragement of environmental public policies. The research in terms of objectives is characterized as exploratory-descriptive and in terms of approach, qualitative. Bibliographic and documentary research was also carried out on state legislation related to environmental taxes. Regarding the IPVA, there is the adoption of environmental criteria in the rates of vehicles used in the transport of passengers, in less polluting vehicles (electric, hybrid and alcohol-powered) and in vehicles with lower automotive power (less polluting). In relation to the ITCMD, it was found that the adoption of environmental criteria occurs only indirectly, through the disregard of protected areas from the tax calculation basis. As for the ICMS, it was observed the adoption of ecological criteria in the transfer of the product collected from the ICMS by the states to the municipalities (the Ecological ICMS).Keywords: Ecological ICMS, Green IPVA, ITCMD, Environment, Public Policies." @default.
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• W4281691047 date "2022-05-30" @default.
• W4281691047 modified "2023-10-18" @default.
• W4281691047 title "O uso da Extrafiscalidade dos Impostos Estaduais como Medida de Implementação de Políticas Pública Ambientais / The use of Steering taxes by the States as a Measure of Implementation of Public Environmental Policies" @default.
• W4281691047 doi "https://doi.org/10.14295/idonline.v16i60.3441" @default.
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