ICMS ECOLÓGICO VERSUS ICMS PRODUÇÃO AGRÍCOLA: UMA ABORDAGEM COM BASE NO MÉTODO CUSTO DE OPORTUNIDADE

Autor: Flávio Amaral Oliveira, Cleci Grzebieluckas, Raimundo Nonato Cunha de França

Publikováno v: Ambiente & Sociedade v.25 2022
Ambiente & Sociedade
Universidade de São Paulo (USP)
instacron:ANPPAS
Ambiente & Sociedade, Volume: 25, Article number: e1843, Published: 16 DEC 2022

Ecological ICMS (ecological value-added tax on sales and services) lies on the application of environmental criteria at the time to distribute resources collected by Brazilian states. It emerged as innovative instrument capable of developing environm

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8fea1ace3ce1f87714e7cefc67f8c26d
https://doi.org/10.1590/1809-4422asoc20200184r3l5oa