The Transfer of ICMS as a Public Policy to Encourage the Preservation of the Environment and Cultural Heritage in Minas Gerais (1995-2015)

Abstract

Minas Gerais State considers, since the Regional Law #12.040/95, the environment and the cultural heritage as criteria to calculate the portion that any County receives from the ICMS tax collection. Minas Gerais Counties must attend the legal recommendations to be able to receive the tax transfers from the Regional Government. This policy aims to a better distribution of the financial resources among the State Counties and guides the Government to apply actions related to the environment and cultural heritage. The target of this job is to show how the financial resources received by the Counties because of the ICMS distribution helps the State to act in environmental and cultural heritage issues. As result, this job intents to evaluate how the Counties are adapting their local policies and public actions in spite of the tax transfer and how those local policies and actions are growing since the Regional Law was published.