Sustentabilidade em Comunidades Tradicionais de Faxinal. Um Olhar a Partir do ICMS Ecológico

Abstract

The Ecological ICMS is a form of taxation extrafiscal set up initially as a compensation policy, in the form of grants and how to promote fair taxation instrument. Your goal is to give foundation and encou- raging voluntary action of the municipalities in the search for conservation and expansion of areas of forest composition, water resources and traditional communities, the expansion of tax revenues, but without compromising the quality of life of the population and the availability of natural resources. The Ecological ICMS now assumes an offset dimension, both in the environmental and social aspect, but also to encourage the creation, protection and monitoring of protected areas, including in the faxinais. The faxinais, considering communities that preserve their traditional ways of life and production of labor relations, generate the municipality Ecological ICMS receiving right through the Special Area of Regulated Use (Aresur). Therefore, the aim of this paper is to present the characterization of faxinal by Theory Sachs Sustainability dimensions (1993) and point out the Ecological ICMS as an alternative that can guarantee the continuity and preservation of this traditional way of community organization. The faxinal is approached and presented according to the five dimensions proposed by the author, who understands the social, economic, ecological, space and cultural, in a composition that allows address the different elements that characterize the faxinalense community.