Representation of the ecological ICMS in the account of the participation of ICMS and net revenues of Toledo city – Paraná State (2004/2008)

The object of research of this essay refers to transfers of quota-share of ICMS to the City of Toledo - Parana, specifically in regard to the Ecological ICMS from 2004 to 2008. This study presents and analyzes the composition and evolution of the environmental factor and the financial transfers made by the State through its comparison with current revenues of the city during the period proposed. This academic objectification lead us to conclude that: the City of Toledo should get the increment of transfers of the Ecological ICMS, be it by complying with the requirement of maintaining protected areas existing in its territory, or by looking for new alternatives and criteria to support or maintain its environmental factor, which would result not only in the necessary environmental protection but also in a greater quality of life for the population.