Submitted by Jos? Henrique Henrique (jose.neves@ufvjm.edu.br) on 2018-10-31T18:29:00Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) guilherme_sanrley_ribeiro_cabral.pdf: 1249502 bytes, checksum: df99899c6802e4087b5d822adaf8deaf (MD5) / Approved for entry into archive by Rodrigo Martins Cruz (rodrigo.cruz@ufvjm.edu.br) on 2018-11-10T11:48:23Z (GMT) No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) guilherme_sanrley_ribeiro_cabral.pdf: 1249502 bytes, checksum: df99899c6802e4087b5d822adaf8deaf (MD5) / Made available in DSpace on 2018-11-10T11:48:23Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) guilherme_sanrley_ribeiro_cabral.pdf: 1249502 bytes, checksum: df99899c6802e4087b5d822adaf8deaf (MD5) Previous issue date: 2018 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior (CAPES) / Tem sido cada vez mais imposs?vel separar as an?lises ambientais das influ?ncias econ?micas. Devido a essa rela??o, instrumentos econ?micos t?m sido utilizados como ferramenta de gest?o ambiental. Alguns estados adotaram crit?rios ambientais na distribui??o dos recursos arrecadados pelo ICMS aos munic?pios, conhecidos como ICMS Ecol?gico. Para conhecer melhor o uso deste instrumento nos estados brasileiros e no munic?pio de Diamantina - Minas Gerais, foi realizado um levantamento bibliogr?fico, com base em dados p?blicos e produ??o cient?fica. Uma an?lise da legisla??o de cada estado foi realizada. Sobre Minas Gerais, foi criada uma planilha eletr?nica autom?tica que simula a potencial arrecada??o financeira de um munic?pio, em uma poss?vel cria??o ou modifica??o de uma unidade de conserva??o. Atualmente, dezessete estados brasileiros j? implementaram o ICMS Ecol?gico. Os resultados dessa pol?tica ambiental levaram ao aumento do n?mero e da qualidade das unidades de conserva??o, ? expans?o da ?rea e ao aumento da implanta??o de sistemas de saneamento ambiental. No entanto, ainda ? necess?rio gerar um modelo de distribui??o de recursos baseado nos diversos aspectos da ?rea ambiental, como gest?o e educa??o ambiental, biodiversidade e conserva??o do solo, potencial h?drico, etc. Diamantina possui sete unidades de conserva??o, que totalizam 55816,11 hectares, correspondendo a 14,34% do territ?rio. De 2005 a 2017, o munic?pio j? recebeu cerca de R $ 1.755.285,64, provenientes do subcrit?rio de conserva??o. Em 2017, a coleta m?dia mensal foi de R$ 13.663,83. Relacionando estes valores com a ?rea protegida chegasse a uma taxa de 24 centavos por hectare, o que demonstra a baixa valoriza??o dos servi?os ambientais prestados pelas ?reas protegidas. ? necess?rio alocar uma maior porcentagem de recursos do ICMS ao crit?rio ambiental, al?m de uma reformula??o no c?lculo do ?ndice de conserva??o, de forma a buscar uma melhor remunera??o dos munic?pios que conservam ?reas maiores. / Disserta??o (Mestrado) ? Programa de P?s-Gradua??o em Ci?ncia Florestal, Universidade Federal dos Vales do Jequitinhonha e Mucuri, 2018. / It has been increasingly impossible to separate environmental analyzes from economic influences. Due to this relationship, economic instruments have been used as an environmental management tool. Some states have adopted environmental criteria in the distribution of resources collected by ICMS to municipalities, known as Ecological ICMS. To better understand the use of this instrument in the Brazilian states and in the municipality of Diamantina - Minas Gerais, a bibliographic survey was carried out, based on public data and scientific production. An analysis of the legislation of each state was carried out. About Minas Gerais, an automatic spreadsheet was created that simulates the potential financial collection of a municipality, in a possible creation or modification of a conservation unit. Currently, seventeen Brazilian states have already implemented the Ecological ICMS. The results of this environmental policy led to an increase in the number and quality of conservation units, the expansion of the area and the increase in the implementation of environmental sanitation systems. However, it is still necessary to generate a resource distribution model based on the various aspects of the environmental area, such as environmental management and education, biodiversity and soil conservation, water potential, etc. Diamantina has seven conservation units, which total 55816.11 hectares, corresponding to 14.34% of the territory. From 2005 to 2017, the municipality has already received about R $ 1,755,285.64 from the conservation sub-criterion. In 2017, the average monthly collection was R $ 13,663.83. Relating these values to the protected area reached a ratio of 24 cents per hectare, which shows the low value of environmental services provided by protected areas. It is necessary to allocate a greater percentage of ICMS resources to the environmental criterion, besides a reformulation in the calculation of the conservation index, in order to seek a better remuneration of the municipalities that conserve larger areas.