<b>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</b> - doi: 10.4025/enfoque.v29i2.11396

  • Vivian Osmari Uhlmann Universidade Federal de Santa Catarina
  • Marivane Vestena Rossato Universidade Federal de Santa Maria
  • Elisete Dahmer Pfitscher Universidade Federal de Santa Catarina
DOI: https://doi.org/10.4025/enfoque.v29i2.11396
Keywords: Ecological ICMS, Public managers, Public policy, Conservation Units, Fourth Colony of Italian Immigration in RS

Abstract

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.

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Author Biographies

Vivian Osmari Uhlmann, Universidade Federal de Santa Catarina
Bacharel em Ciências Contábeis pela UFSM Mestranda do Programa de Pós-Graduação em Contabilidade da UFSC
Marivane Vestena Rossato, Universidade Federal de Santa Maria
Doutora em Economia Aplicada pela Universidade Federal de Viçosa Professora Adjunta do Departamento de Ciências Contábeis da UFSM
Elisete Dahmer Pfitscher, Universidade Federal de Santa Catarina
Doutora em Engenharia da Produção pela UFSC Professora do Programa de Pós-Graduação em Contabilidade da UFSC
Published
2010-11-05
How to Cite
Uhlmann, V. O., Rossato, M. V., & Pfitscher, E. D. (2010). <b>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</b&gt; - doi: 10.4025/enfoque.v29i2.11396. Enfoque: Reflexão Contábil, 29(2), 83-102. https://doi.org/10.4025/enfoque.v29i2.11396
Issue
Vol 29 No 2 (2010)
Section
Original Articles

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