Banca de DEFESA: LUCAS DANIEL ALMADA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : LUCAS DANIEL ALMADA
DATE: 28/11/2025
TIME: 10:00
LOCAL: Porto Velho
TITLE:

Justice distributive and otimization of ecological criteria for the distribution of resources by FPM-ICMS to Municipal areas

KEY WORDS:

Ecological ICMS (Tax on Circulation of Goods and Services); Environmental Policy; Ecological Fiscal Transfers; Principal Component Analysis; Regional Development

 

PAGES: 90
BIG AREA: Ciências Sociais e Aplicadas
AREA: Economia
SUBÁREA: Economias Agrária e dos Recursos Naturais
SPECIALTY: Economia dos Recursos Naturais
SUMMARY:

The Ecological ICMS (Tax on Circulation of Goods and Services) constitutes an important instrument of environmental policy linked to the Brazilian fiscal system, distributing resources to municipalities as a form of compensation and incentive for environmental conservation. In Rondônia, the model in force since 1996 is based exclusively on Conservation Unit areas, presenting limitations regarding the systemic promotion of municipal environmental management. This dissertation aimed to identify and propose methodological improvements for the ecological criterion of distribution of the FPM-ICMS (Municipal Participation Fund - Tax on Circulation of Goods and Services) to the municipalities of Rondônia. The research adopted a sequential qualitative-quantitative approach, organized into four stages: I - integrative literature review on Ecological ICMS in Brazil, analyzing 51 studies that highlighted limitations of models based on a single criterion and advantages of multidimensional approaches; II - application of Principal Component Analysis (PCA) on environmental variables of the 52 municipalities of Rondônia, based on the development of constructs in three main dimensions: Protected Areas, Environmental Degradation, and Sanitation; III - development of a Synthetic Environmental Index (IAS) and a distribution methodology compatible with the current state system; and IV - comparative analysis of redistributive effects. The results demonstrate that the current model concentrates 75.7% of resources in only ten municipalities and completely excludes 18 municipalities (35%) without protected areas. Two alternative rankings were proposed: Ranking 1 (three dimensions) and Ranking 2 (without sanitation, due to inconsistencies in the data). Both significantly expand the evaluated criteria, including control of deforestation, wildfires, permanent preservation areas, environmental budget, and basic sanitation. Ranking 2 demonstrated a better balance between efficiency and equity, reducing the Gini Coefficient from 0.741 to 0.604 and including all municipalities in the distribution of resources. The research contributes to the improvement of environmental incentive policies, offering a replicable methodology with low operational costs based on data available in public databases.

 

COMMITTEE MEMBERS:
Interna - 2061659 - ROSALINA ALVES NANTES
Interna - 2117294 - MARILUCE PAES DE SOUZA
Interna - 2363379 - GLEIMIRIA BATISTA DA COSTA MATOS
Interno - 396638 - ARTUR DE SOUZA MORET
Externo ao Programa - 2322964 - ERASMO MOREIRA DE CARVALHO - UNIR