Banca de DEFESA: ANDREA OLIVEIRA DE CASTRO

ENVIRONMENTAL CONSERVATION UNITS AND ECOLOGICAL ICMS: DA ENVIRONMENTAL AND FINANCIAL IMPORTANCE FOR THE MUNICIPALITY OF MIGUEL PEREIRA

Environmental Conservation Units, ICMS – Ecological, financial resources, environment, tourism.

The present study addressed the relationships between Environmental Conservation Units and ECOLOGICAL ICMS, of environmental and financial importance for the municipality of Miguel Pereira, which has been dedicated to Tourism, and which in recent years has grown through massive publicity about the charms and beauties places, attracting thousands of tourists and boosting the municipal economy through the services sector. The general objective of this work is to demonstrate the role of ICMS - Ecológico as an economic incentive mechanism for environmental conservation and the consequences of the process of creation and management of Conservation Units, especially in the municipality of Miguel Pereira, and the impact on municipal accounts, whether the amount transferred is sufficient to maintain these areas, that is, to what extent it is financially viable to create Municipal Conservation Units. The work was initially conceived with an accessible bibliographical and documentary survey and field research, contemplating the study of three Environmental Conservation Units present in the city of Miguel Pereira, Parque Rocha Negra (Terra dos Dinos), APA Rio Santana and Capela dos Natural Monument Slaves, carrying out visits with the aim of checking on the spot the situation in which they find themselves, whether there are managers, a management plan, whether there is any type of infrastructure, customer service and whether they are meeting their objectives in the management plan . Information will be sought from the Secretariat of Environment and Secretariat of Finance with the aim of reaching a conclusion on the issue regarding financial resources, whether they are being used satisfactorily for the benefit of the environment.