Legal and budgetary challenges in implementing the Ecological ICMS: the case of the state of Amazonas

Environmental preservation, a global challenge, requires effective policies to ensure the sustainability of ecosystems. In this sense, the Ecological ICMS emerges as a crucial tax tool, encouraging environmental conservation by rewarding municipalities that protect their natural resources. This study aims to analyze the challenges of implementing the Ecological ICMS in the State of Amazonas, seeking to identify policies and strategies to improve its effectiveness. The research focuses on the vast Amazonian biodiversity, using a qualitative and descriptive approach. Data collection involved a comprehensive review of literature and government sources, focusing on key terms such as "ICMS Ecológico" and "Amazonas". The results point to a positive economic scenario, with growth in all sectors and an increase in tax collection. However, challenges persist, such as the need for more efficient policies and fair distribution of resources between municipalities, in addition to raising awareness about environmental preservation. Even in the face of these challenges, the Ecological ICMS stands out as a strategic tool to boost sustainable development in the Amazon region.