THE ECOLOGICAL ICMS AND THE PERSPECTIVE OF BUILDING SUSTAINABLE DEVELOPMENT IN THE MUNICIPALITIES OF AMAZONAS

Sustainable development represents at the present moment one of the main incentives for society to fulfill its duty to preserve the environment, while at the same time being able to rise economically and guarantee a better quality of life for its citizens. In the proposal of this research, it is considered that the Public Power, through its public policy instruments, can foster and foster actions that seek economic growth allied to sustainable development. One of these policies that has worked in certain federative entities is the Ecological ICMS, which has emerged as an important tool to ensure, through the tax division, the maintenance and increase of areas referred to as environmental preservation or conservation units. The general objective of the research was to argue about the issue of sustainable development in the State of Amazonas, based on the possibility of implementing the Ecological ICMS as an environmental public policy. It is a discussion that broadens the debate about the success of the instrumentalization of this environmental policy in other States, and that can serve as a basis for the establishment of a public policy of sustainable development in the region that holds the greatest vegetation cover and biodiversity.