AVALIAÇÃO DO DESEMPENHO DA GESTÃO DO PROGRAMA ICMS VERDE NA MESORREGIÃO METROPOLITANA DO ESTADO DO RIO DE JANEIRO

David Domingos; Elton de Oliveira; Émele Andrade; Thelma de Barros Machado; Carlos Rodrigues Pereira; Cristina Moll Hüther

doi:10.5327/Z2176-947820180396

Authors

David Domingos Universidade Federal Fluminense http://orcid.org/0000-0002-8429-8777
Elton de Oliveira Universidade Federal Fluminense http://orcid.org/0000-0001-7649-0745
Émele Andrade Universidade Federal Fluminense http://orcid.org/0000-0002-2516-7590
Thelma de Barros Machado Universidade Federal Fluminense http://orcid.org/0000-0001-9449-8695
Carlos Rodrigues Pereira Universidade Federal Fluminense http://orcid.org/0000-0003-0655-5966
Cristina Moll Hüther Universidade Federal Fluminense http://orcid.org/0000-0003-0655-5966

DOI:

https://doi.org/10.5327/Z2176-947820180396

Keywords:

Conservation Units; Sustainable management; Technical efficiency; Resource allocation; Public policy.

Abstract

Established in Rio de Janeiro state during 2007, green merchandise and services tax is supported on conservation and sustainable practices, based on the establishment of environmental criteria and splitting a quarter of the 25% from taxes for counties, providing tax compensations for good environmental practices. The main objective of this study was to evaluate the efficiency of managing green tax in the metropolitan mesoregion of Rio de Janeiro state through data envelopment analysis (DEA), comparing effective practices applied to the improvement of environmental, economic and social situation of the counties in Rio de Janeiro state from 2011 to 2013. According to the results, it was possible to check that Mesquita in 2012 was the county which best fitted the economic interest of environmental asset. The discussion generated through the results of this analysis can define strategies and decisions in the sustainable counties’ management of Rio de Janeiro metropolitan region.