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Resumo O presente artigo objetiva realizar uma analise critica acerca do incentivo fiscal conhecido como ICMS Ecologico, no âmbito dos Estados brasileiros. Por meio da metodologia bibliografica critico dialetica e sob a egide do neoconstitucionalismo, serao examinadas as legislacoes dos dezessete Estados que adotam o mecanismo tributario, momento em que tambem serao revelados os criterios elencados para obtencao desse beneficio, bem como a forma de distribuicao da receita proveniente do ICMS Ecologico pelos Municipios. Constatou-se que o ICMS Ecologico visa promover a sustentabilidade local por meio do principio do protetor-recebedor e que, nesse aspecto, dois Estados se destacam: Goias e Parana. Restou demonstrado que a melhor maneira de concretizar os objetivos do ICMS Ecologico e atraves da vinculacao de suas receitas a politicas publicas ambientais no âmbito dos Municipios. Todavia, em carater excepcional, diante de calamidades publicas como a pandemia do coronavirus, poderia haver uma flexibilizacao dessa vinculacao, a fim de que os Municipios possam empregar os recursos oriundos do ICMS Ecologico em setores estrategicos. Os resultados obtidos nesse artigo colocam em evidencia os principais erros e acertos encontrados nas legislacoes estaduais que tratam sobre o tema, possibilitando  verdadeiro impacto social, porquanto as reflexoes trazidas possibilitam o aprimoramento das referidas legislacoes. Palavras-chave: ICMS Ecologico; Estados brasileiros; Politicas Publicas; Vinculacao das receitas; Sustentabilidade. Abstract The goal of the present work is to critically analyze the tax incentive known as ecological state excise tax (ICMS) regarding the Brazilian states. Through the critical dialectic bibliographical methodology and under the aegis of the neoconstitutionalism, the legislations of the seventeen states which adopt this tax mechanism will be examined while the eligibility criteria for the attainment of this benefit will be revealed, as well as the income distribution from the excise tax by the municipalities. It has been verified this ecological tax aims at promoting the local sustainability by the means of the protector-receiver principle and in this aspect two states stand out: Goias e Parana. It has been demonstrated that the best way to achieve the goals of the ecological excise tax is to link its revenues to public environmental policies within the municipalities. However, exceptionally, in face of public calamities such as the coronavirus pandemic, flexibilizations regarding this link could take place so that the municipalities would be allowed to use the resources from the ecological excise tax in strategic sectors. The results of this article highlight the main accomplishments and errors found in the states’ laws which deal with the topic, allowing for a real social impact once the reflections here presented permit an improvement of the mentioned laws. Keywords: Ecological state excise tax; Brazilian states; Public policies; Revenue linking; Sustainability.

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Análises críticas do ICMS ecológico nos Estados brasileiros / Critical analysis of the brazilian ecological state excise tax (ICMS) in the brazilian States