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This article proposes an analysis about the Ecological ICMS – Tax on Circulation of Goods and Services – that has been used to reward fi nancially the counties that have conservation units in their territories and are therefore prevented to set alternate use of this areas for agriculture and livestock, according to the Brazilian Forest Code. The Ecological “ICMS” or Green “ICMS”, as commonly known, is a tool of public management guided by the environment principle of Protector Receiver, which has the purpose of encouraging the adoption of forest preservation and conservation practices and sustainable actions by counties public managers. In this context this research was focused on the application of this instrument on the counties of the Pará State and the results achieved by it in order to encourage and consolidate environmental management practices. The applied methodology was based on qualitative, analytic and exploratory, approach, founded on bibliographic and documentation research of theoretical and normative materials. About the results accomplished we concluded that despite the need for improvements and adjustments, the fi nal purpose of this mechanism has been reached, once it compensates the counties in proportion of protected areas inside the counties limits, registered areas by the “Cadastro Ambiental Rural” (Rural Environmental Register), remaining forest area and the achievement of reduction of deforestation, providing empowerment of the counties environmental management and also benefi ts the nature by the maintenance, conservation, implementation and creation of new protected areas, which increases value of the forest resources and the development of environmental management. Key-words: Ecological ICMS. Tax on Circulation of Goods and Services. Environmental Management. Rural Environmental Register.

revista aos - amazônia, organizações e sustentabilidade

O ICMS ECOLÓGICO COMO INSTRUMENTO DE GESTÃO AMBIENTAL: O CASO DO ESTADO DO PARÁ ## THE ECOLOGICAL ICMS – TAX ON CIRCULATION OF GOODS AND SERVICES – AS AN ENVIRONMENTAL MANAGEMENT TOOL: THE PARÁ STATE STUDY-CASE