SPATIAL ANALYSIS OF THE ECOLOGICAL ICMS TRANSFERRED TO PARANÁ MUNICIPALITIES IN 2000 AND 2017
The replacement of natural vegetation was the way by which certain food crops could be produced in different regions of Brazil. The state of Paraná has undergone such process of replacing its natural vegetation, but the state is considered a pioneer in the adoption of a measure entitled Ecological ICMS for biodiversity. The aim is to promote the conservation of natural vegetation by creating conservation units and preserving water sources that supply the population living in the municipality and in other locations. The objective of this study is to perform a spatial analysis of the transferring of Ecological ICMS resources per municipality of the state of Paraná in 2000 and 2017. These years comprise the period with availability of information. Spatial data analysis was used as methodology. Data refer to the amounts of Ecological ICMS transferred to the municipalities during the years of analysis, the origin of the resources, and their share in the total revenue of these municipalities. The results indicate that the number of municipalities that received Ecological ICMS increased between the first and the last year of analysis. The main source of collection is the creation of conservation units. In addition, the eastern macroregion of the state of Paraná concentrates the municipalities with the highest share of income provided by this tax.