STRATEGIES AND ACTIONS TO AN IMPLEMENTATION OF ECOLOGICAL ICMS VIA CO-PRODUCTION OF THE PUBLIC GOOD

Abstract

The ICMS Ecologico was instituted with the purpose of compensating the municipal governments for the potential loses in tax collection. This article presents a set of strategies and actions to implement the ICMS Ecologico by means of the co-production of the public good. The strategies and actions were obtained through bibliographical and documental research, and field research developed at the States in which the the ICMS Ecológico is in use. It also presents a discussion on ICMS Ecologico and the co-production of public good, as well as, it reports the experiences resulting from the implementation of ICMS Ecologico in the Brazilian States. The strategies and action used for the implementation of the ICMS Ecologico through the co-production of public good are also discussed and outlined in a chart. Some final considerations are made about the implementation of the ICMS Ecologico. Key words: Public Administration. Co-Production. Ecological ICMS. Environment.