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This article aims to analyze the application of the ICMS - Ecological State of Rio Grande do Sul - RS. The Ecological ICMS it is the used economic instrument and connected to the tax system directed to environmental protection. In recent years there has been a spread of public policy for the use of ecological ICMS in several states. To conduct the survey was made an analysis of the ICMS investment proposals - Ecological RS in the state compared to other states of Brazil. She smoothed the method and the tax distribution criteria in the RS, as well as the current distribution between the cities and to identify the recipients of the highest and lowest values. It was found that the origin of this tax is eminently extrafiscal and its purpose is that municipalities will safeguard its existing biodiversity and encourage them to create new green spaces through the use of these Royalties. The results show that the municipalities receiving these Royalties are those with protected areas, but many  municipalities that also have this type of reservation are not covered, perhaps because they are unaware of the legislation.

ICMS ECOLÓGICO COMO FERRAMENTA DE PROTEÇÃO AMBIENTAL: ANÁLISE DA APLICAÇÃO NO ESTADO DO RIO GRANDE DO SUL