%0 Journal Article
%T Conhecimento dos gestores p¨²blicos sobre o instrumento de pol¨ªtica p¨²blica ICMS ecol¨®gico nos munic¨ªpios da quarta col nia de imigra  o italiana do RS = Knowledge of the public managers about the instrument of public policy Ecological ICMS in the counties of the fourth colony of italian immigration in RS
%A Vivian Osmari Uhlmann
%A Marivane Vestena Rossato
%A Elisete Dahmer Pfitscher
%J Enfoque : Reflex£¿o Cont¨¢bil
%D 2010
%I Universidade Estadual de Maring¨¢
%X O ICMS Ecol¨®gico ¨¦ um exemplo de incorpora  o de aspectos relativos ¨¤ prote  o do meio ambientenas pol¨ªticas p¨²blicas. A legisla  o vigente define que uma cota-parte do ICMS, sujeito ¨¤ distribui  opelo Estado aos munic¨ªpios, seja delegada de acordo com a exist¨ºncia de unidades de conserva  o,devidamente registradas e regulamentadas, dentro dos limites municipais. No entanto, o ICMSEcol¨®gico somente obter¨¢ o sucesso pretendido se os respons¨¢veis pela gest o p¨²blica possu¨ªreminforma  es suficientes a respeito da funcionalidade e legisla  o deste instrumento. Assim sendo, oobjetivo deste trabalho foi investigar o n¨ªvel de informa  o a respeito do instrumento de pol¨ªtica p¨²blicado ICMS Ecol¨®gico possu¨ªdo pelos gestores p¨²blicos dos munic¨ªpios pertencentes ¨¤ Quarta Col niade Imigra  o Italiana do RS. A presente pesquisa ¨¦ explorat¨®rio-descritiva, realizada por meio de umlevantamento, com abordagem qualitativa. Em atendimento ao objetivo principal proposto, analisou-seque o n¨ªvel de informa  o da grande maioria dos gestores p¨²blicos, sobre a legisla  o e ofuncionamento do ICMS Ecol¨®gico, ¨¦ insuficiente. E, houve ainda casos em que praticamente nuncaouviram falar do ICMS Ecol¨®gico. The Ecological ICMS is an example of the incorporation of aspects relating to the protection of theenvironment in public policies. Current law sets a quota-share of ICMS, subject to distribution by thestate to municipalities, would be delegated in accordance with the existence of conservation units, dulyregistered and regulated within the municipal boundaries. However, the Ecological ICMS only get thedesired success if those who manage public have sufficient information regarding the functionality andlaws of this instrument. Therefore, the objective was to investigate the level of information about public policy instrument of the Ecological ICMS owned by the public managers of the municipalities within theFourth Colony of Italian Immigration in RS. This research is exploratory and descriptive, conductedthrough a survey with a qualitative approach. In compliance with the proposed main goal, we analyzedthe level of information that the vast majority of public officials on legislation and operation of theEcological ICMS, is insufficient. And there were also cases in which almost never heard of theEcological ICMS.
%K ICMS Ecol¨®gico
%K Gestores p¨²blicos
%K Pol¨ªtica p¨²blica
%K Unidades de Conserva  o
%K Quarta Col nia de Imigra  o Italiana do RS
%K Ecological ICMS
%K Public managers
%K Public policy
%K Conservation Units
%K Fourth Colony of Italian Immigration in RS
%U http://www.periodicos.uem.br/ojs/index.php/Enfoque/article/viewFile/11396/6236