A CONTRIBUIÇÃO DO ICMS ECOLÓGICO NA GESTÃO DE ABASTECIMENTO DE ÁGUA NA REGIÃO CENTRO-SUL DO ESTADO DO PARANÁ

Abstract

The objective of this study was to investigate if the transfers of the Ecological VAT, in the breakdown by supply sources, were used by municipalities in Region South Centre of the State of Paraná effectively in the interests of public policy drinking water supply, as the goals set by the National Sanitation Plan (PLANS) for local development. Thus, the research aims to answer the following hypothesis: The municipalities that received the ecological ICMS resources should have better results in the percentage of potable water supply coverage compared to other municipalities of region. The timeframe of this study concentrated between the years 2009 to 2013, to coincide with the goals of medium-term PLANSAB. The research, which was developed within the Interdisciplinary Master in Community Development UNICENTRO-PR, had a quantitative approach with descriptive purpose, and was developed through a literature review and document analysis. Statistical analysis for hypothesis testing was the application of the T-Student test SPSS. For data collection we used the informations of the National Treasury Secretariat (STN), the official website of the ecological ICMS and the National Sanitation Information System (SNIS). The literature review showed that tax revenues ecological ICMS are directly related to investments in environmental management, especially maintenance and conservation of local water resources. To check if this is confirmed in the study area were analyzed investments of the last five years. Subsequently was made a comparison if the filed supply coverage percentage are in line with determinations at the PLANSAB. The survey results showed that while there are public policies for local sanitation, the resources invested are not enough to level the region to national development patterns, because the hypothesis was not confirmed in any of the years studied. The main contribution of labor lies in demonstrating that increased investments in environmental management can provide more tax revenue for the city, forming a virtuous circle that can trigger positive political-administrative purposes, as more investments in water resources lead to improved sanitation coefficients