Evolução do icms ecológico em cinco municípios do sudeste tocantinense e sua relação com o ordenamento de despesas orçamentárias

Abstract

The Ecological ICMS originates from ICMS revenue and is transferred according to criteria defined by state law. In the State of Tocantins, it is defined that 13% of the total transfer of ICMS to the municipalities must be made according to criteria governed by the Instituto Natureza do Tocantins - NATURATINS. Such revenue is categorized as non-earmarked, that is, the municipality is free to apply it to the expense that the originator deems convenient in accordance with the law. This work aims to analyze the evolution of ecological ICMS transfers in municipalities in the southeast of Tocantins and its relationship in the planning of municipal expenses in the years 2015 to 2020. For this purpose, an exploratory-descriptive and documentary research was carried out by the Secretary of Finance, Portal of the Transparency of the State of Tocantins and Consolidated Accountability available on the website of the Court of Auditors of the State of Tocantins – TCE TO. Thus, it was observed that the transfers of the transfers occur continuously in all the years analyzed, that some municipalities did not fulfill a series of criteria that would lead to an increase in revenue, the ratio of expenditure committed to functions 17 - Sanitation and 18 - Environmental management occurred expressively in certain municipalities, while in others, despite having authorized expenditure, there was no commitment. It is concluded that each municipality, despite the territorial insertion in the same region, presented different dynamics in relation to the transfer of the ecological ICMS, as well as the commitment of the authorized expenditure in the municipal budget in the Sanitation and Environmental Management functions, and that municipalities with greater expenditure in the functions 17 and 18 had greater transfer of revenue from the ecological ICMS in the analyzed period.