LEGISLATIVE INITIATIVES FOR IMPLEMENTATION OF ICMS-E IN BAHIA: AN ANALYSIS OF POSSIBLE BENEFITS

Abstract

The objective of the research is to analyze the legislative initiatives for the implementation of the ICMS-E in Bahia, in the perspective of identifying the possible benefits based on the successful experiences of other states. As for the methodological proposal, the research has an applied nature, with a qualitative approach, and as a procedure, an integrative literature review was used. As main results, it was verified several benefits of ICMS from the criteria established in the bills that constituted the ICMS-E in the States, among them, the environmental quality, the improvement of the quality of life, increase in the ICMS collection, growth region's economy as a result of ecotourism; in addition, it was observed that the resources from the ICMS-E can exceed those from activities considered harmful to the environment. In view of this, it was evident that the implementation of the ICMS-E presents notable benefits for the environmental sustainability and economic growth of the municipalities, thus highlighting the importance of its implementation in the State of Bahia as well. For future research, it is suggested that they be carried out with a focus on the implementation of Ecological ICMS policies in the Brazilian States that implemented them, in order to highlight projects carried out with a focus on presenting the impacts, above all, the benefits of these policies.