{"id":"https://openalex.org/W7204870167","doi":"https://doi.org/10.54899/dcs.v23i94.6597","title":"ICMS Verde no estado do Par\u00e1: evolu\u00e7\u00e3o normativa, crit\u00e9rios de reparti\u00e7\u00e3o e implica\u00e7\u00f5es institucionais do desenho distributivo (2012-2026)","display_name":"ICMS Verde no estado do Par\u00e1: evolu\u00e7\u00e3o normativa, crit\u00e9rios de reparti\u00e7\u00e3o e implica\u00e7\u00f5es institucionais do desenho distributivo (2012-2026)","publication_year":2026,"publication_date":"2026-08-31","ids":{"openalex":"https://openalex.org/W7204870167","doi":"https://doi.org/10.54899/dcs.v23i94.6597"},"language":"pt","primary_location":{"id":"doi:10.54899/dcs.v23i94.6597","doi":"https://doi.org/10.54899/dcs.v23i94.6597","is_oa":true,"landing_page_url":"https://doi.org/10.54899/dcs.v23i94.6597","pdf_url":"https://ojs.revistadcs.com/index.php/revista/article/download/6597/5475","source":{"id":"https://openalex.org/S4404663731","display_name":"Derecho y cambio social.","issn_l":"2224-4131","issn":["2224-4131"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista DCS","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W7204870167"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://ojs.revistadcs.com/index.php/revista/article/download/6597/5475","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5111361333","display_name":"Edney Dias Batista","orcid":"https://orcid.org/0000-0003-1848-8182","observed_orcids":["https://orcid.org/0000-0003-1848-8182"]},"institutions":[{"id":"https://openalex.org/I211891151","display_name":"Universidade do Estado do Par\u00e1","ror":"https://ror.org/042r36z33","country_code":"BR","type":"education","lineage":["https://openalex.org/I211891151"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Edney Dias Batista","raw_affiliation_strings":["Doutorando em Ci\u00eancias Ambientais , Universidade do Estado do Para ,"],"raw_orcid":"https://orcid.org/0000-0003-1848-8182","affiliations":[{"raw_affiliation_string":"Doutorando em Ci\u00eancias Ambientais , Universidade do Estado do Para ,","institution_ids":["https://openalex.org/I211891151"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5064800672","display_name":"Fl\u00e1via Cristina Ara\u00fajo Lucas","orcid":"https://orcid.org/0000-0002-0752-7206","observed_orcids":["https://orcid.org/0000-0002-0752-7206"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Fl\u00e1via Cristina Ara\u00fajo Lucas","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-0752-7206","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5060708758","display_name":"Seidel Ferreira dos Santos","orcid":"https://orcid.org/0000-0001-6049-1188","observed_orcids":["https://orcid.org/0000-0001-6049-1188"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Seidel Ferreira dos Santos","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-6049-1188","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5044561545","display_name":"Tiago Ferreira Ferreira","orcid":"https://orcid.org/0000-0002-5326-9615","observed_orcids":["https://orcid.org/0000-0002-5326-9615"]},"institutions":[{"id":"https://openalex.org/I211891151","display_name":"Universidade do Estado do Par\u00e1","ror":"https://ror.org/042r36z33","country_code":"BR","type":"education","lineage":["https://openalex.org/I211891151"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Tiago Ferreira Ferreira","raw_affiliation_strings":["Mestre em Direito , Universidade do Estado do Par\u00e1 , Bel\u00e9m , Par\u00e1 , Brasil"],"raw_orcid":"https://orcid.org/0000-0002-5326-9615","affiliations":[{"raw_affiliation_string":"Mestre em Direito , Universidade do Estado do Par\u00e1 , Bel\u00e9m , Par\u00e1 , Brasil","institution_ids":["https://openalex.org/I211891151"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5024164911","display_name":"Eliane de Castro Coutinho","orcid":"https://orcid.org/0000-0003-3152-7828","observed_orcids":["https://orcid.org/0000-0003-3152-7828"]},"institutions":[{"id":"https://openalex.org/I211891151","display_name":"Universidade do Estado do Par\u00e1","ror":"https://ror.org/042r36z33","country_code":"BR","type":"education","lineage":["https://openalex.org/I211891151"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Eliane de Castro Coutinho","raw_affiliation_strings":["P\u00f3s-Doutor em Ci\u00eancias Ambientais , Universidade do Estado do Par\u00e1 , Bel\u00e9m , Par\u00e1 , Brasil"],"raw_orcid":"https://orcid.org/0000-0003-3152-7828","affiliations":[{"raw_affiliation_string":"P\u00f3s-Doutor em Ci\u00eancias Ambientais , Universidade do Estado do Par\u00e1 , Bel\u00e9m , Par\u00e1 , Brasil","institution_ids":["https://openalex.org/I211891151"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5006752205","display_name":"I\u00eado Souza Santos","orcid":"https://orcid.org/0000-0003-2563-3245","observed_orcids":["https://orcid.org/0000-0003-2563-3245"]},"institutions":[{"id":"https://openalex.org/I211891151","display_name":"Universidade do Estado do Par\u00e1","ror":"https://ror.org/042r36z33","country_code":"BR","type":"education","lineage":["https://openalex.org/I211891151"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"I\u00eado Souza Santos","raw_affiliation_strings":["Doutor em Governan\u00e7a de Recursos Naturais , Universidade do Estado do Par\u00e1 , Castanhal , Par\u00e1 , Brasil"],"raw_orcid":"https://orcid.org/0000-0003-2563-3245","affiliations":[{"raw_affiliation_string":"Doutor em Governan\u00e7a de Recursos Naturais , Universidade do Estado do Par\u00e1 , Castanhal , Par\u00e1 , Brasil","institution_ids":["https://openalex.org/I211891151"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"23","issue":"94","first_page":"e6597","last_page":"e6597"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10319","display_name":"Conservation, Biodiversity, and Resource Management","score":0.5375999808311462,"subfield":{"id":"https://openalex.org/subfields/2306","display_name":"Global and Planetary Change"},"field":{"id":"https://openalex.org/fields/23","display_name":"Environmental Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T10319","display_name":"Conservation, Biodiversity, and Resource Management","score":0.5375999808311462,"subfield":{"id":"https://openalex.org/subfields/2306","display_name":"Global and Planetary Change"},"field":{"id":"https://openalex.org/fields/23","display_name":"Environmental Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.3815999925136566,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12148","display_name":"Brazilian Legal Issues","score":0.02630000002682209,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-taxation","display_name":"environmental taxation","score":0.47699999809265137},{"id":"https://openalex.org/keywords/fiscal-transfers","display_name":"fiscal transfers","score":0.4620000123977661},{"id":"https://openalex.org/keywords/environmental-decentralization","display_name":"environmental decentralization","score":0.7649999856948853},{"id":"https://openalex.org/keywords/protected-areas","display_name":"protected areas","score":0.5360000133514404},{"id":"https://openalex.org/keywords/deforestation-reduction","display_name":"deforestation reduction","score":0.9470000267028809},{"id":"https://openalex.org/keywords/rural-environmental-registry","display_name":"Rural Environmental Registry","score":0.8040000200271606},{"id":"https://openalex.org/keywords/methodological-transparency","display_name":"methodological transparency","score":0.7089999914169312},{"id":"https://openalex.org/keywords/amazon","display_name":"Amazon","score":0.32199999690055847},{"id":"https://openalex.org/keywords/para","display_name":"Par\u00e1","score":0.7160000205039978},{"id":"https://openalex.org/keywords/environmental-policy","display_name":"environmental policy","score":0.5649999976158142}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5289000272750854},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5091000199317932},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.4187000095844269},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.2849999964237213},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.19859999418258667},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.1981000006198883},{"id":"https://openalex.org/C2779382934","wikidata":"https://www.wikidata.org/wiki/Q5803798","display_name":"Local Development","level":2,"score":0.1941000074148178},{"id":"https://openalex.org/C2992637229","wikidata":"https://www.wikidata.org/wiki/Q44272","display_name":"Michel foucault","level":3,"score":0.1867000013589859},{"id":"https://openalex.org/C2910841116","wikidata":"https://www.wikidata.org/wiki/Q1011","display_name":"Cape verde","level":2,"score":0.16670000553131104},{"id":"https://openalex.org/C521751864","wikidata":"https://www.wikidata.org/wiki/Q1729207","display_name":"Christian ministry","level":2,"score":0.16500000655651093}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.54899/dcs.v23i94.6597","doi":"https://doi.org/10.54899/dcs.v23i94.6597","is_oa":true,"landing_page_url":"https://doi.org/10.54899/dcs.v23i94.6597","pdf_url":"https://ojs.revistadcs.com/index.php/revista/article/download/6597/5475","source":{"id":"https://openalex.org/S4404663731","display_name":"Derecho y cambio social.","issn_l":"2224-4131","issn":["2224-4131"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista DCS","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.54899/dcs.v23i94.6597","doi":"https://doi.org/10.54899/dcs.v23i94.6597","is_oa":true,"landing_page_url":"https://doi.org/10.54899/dcs.v23i94.6597","pdf_url":"https://ojs.revistadcs.com/index.php/revista/article/download/6597/5475","source":{"id":"https://openalex.org/S4404663731","display_name":"Derecho y cambio social.","issn_l":"2224-4131","issn":["2224-4131"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista DCS","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Climate action","id":"https://metadata.un.org/sdg/13","score":0.5351999998092651},{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.47620001435279846}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7204870167.pdf","grobid_xml":"https://content.openalex.org/works/W7204870167.grobid-xml"},"referenced_works_count":8,"referenced_works":["https://openalex.org/W2979780875","https://openalex.org/W3049235585","https://openalex.org/W3212787972","https://openalex.org/W4206738234","https://openalex.org/W4318481912","https://openalex.org/W4393170575","https://openalex.org/W4399745294","https://openalex.org/W7131651708"],"related_works":["https://openalex.org/W7221191172","https://openalex.org/W2370269387","https://openalex.org/W4393187092","https://openalex.org/W2891580096","https://openalex.org/W7204494981","https://openalex.org/W3045728531","https://openalex.org/W2944001838","https://openalex.org/W4382703275","https://openalex.org/W4415153533","https://openalex.org/W2981920388"],"abstract_inverted_index":{"Este":[0],"artigo":[1],"analisa":[2],"a":[3,98,105,142,166],"reconfigura\u00e7\u00e3o":[4],"do":[5,10,31,72,101,128,144,160,168],"ICMS":[6],"Verde":[7],"no":[8,91,148,185],"Estado":[9],"Par\u00e1":[11],"entre":[12,124,135],"2012":[13],"e":[14,21,27,41,51,57,74,103,111,130,137,175],"2026,":[15],"com":[16],"\u00eanfase":[17],"na":[18],"evolu\u00e7\u00e3o":[19],"normativa":[20],"metodol\u00f3gica,":[22,121],"nos":[23],"crit\u00e9rios":[24],"de":[25,35,93],"reparti\u00e7\u00e3o":[26],"nas":[28],"implica\u00e7\u00f5es":[29],"institucionais":[30,109,179],"desenho":[32,149],"distributivo.":[33],"Trata-se":[34],"pesquisa":[36],"qualitativa,":[37],"aplicada,":[38],"documental,":[39],"bibliogr\u00e1fica":[40],"comparativa,":[42],"baseada":[43],"em":[44,68,87,163],"legisla\u00e7\u00e3o":[45],"estadual,":[46],"portarias,":[47],"documentos":[48],"t\u00e9cnicos":[49],"oficiais":[50],"literatura":[52],"sobre":[53],"transfer\u00eancias":[54],"fiscais":[55],"ecol\u00f3gicas":[56],"descentraliza\u00e7\u00e3o":[58],"ambiental.":[59],"Os":[60],"resultados":[61,138],"mostram":[62],"que":[63,141,180],"o":[64],"modelo":[65],"inicial,":[66],"apoiado":[67],"\u00e1reas":[69],"protegidas,":[70],"redu\u00e7\u00e3o":[71],"desmatamento":[73],"Cadastro":[75],"Ambiental":[76],"Rural,":[77],"foi":[78],"substitu\u00eddo":[79],"por":[80],"metodologias":[81],"estat\u00edsticas":[82],"progressivamente":[83],"mais":[84,173],"complexas,":[85],"culminando":[86],"oito":[88],"vari\u00e1veis":[89],"ponderadas":[90],"repasse":[92],"2026.":[94],"O":[95],"refinamento":[96],"ampliou":[97],"densidade":[99],"t\u00e9cnica":[100],"c\u00e1lculo":[102],"refor\u00e7ou":[104],"centralidade":[106],"das":[107],"capacidades":[108],"municipais":[110],"da":[112,133,150],"SEMAS/PA.":[113],"Contudo,":[114],"n\u00e3o":[115,153],"eliminou":[116],"limita\u00e7\u00f5es":[117],"relacionadas":[118],"\u00e0":[119,122,131],"transpar\u00eancia":[120],"comparabilidade":[123],"munic\u00edpios,":[125],"ao":[126],"monitoramento":[127],"desempenho":[129],"verifica\u00e7\u00e3o":[132],"correspond\u00eancia":[134],"repasses":[136],"ambientais.":[139],"Conclui-se":[140],"sofistica\u00e7\u00e3o":[143],"\u00edndice":[145],"constitui":[146],"avan\u00e7o":[147],"pol\u00edtica,":[151],"mas":[152],"assegura,":[154],"isoladamente,":[155],"efetividade":[156],"socioambiental.":[157],"A":[158],"contribui\u00e7\u00e3o":[159],"estudo":[161],"consiste":[162],"reconstruir":[164],"longitudinalmente":[165],"trajet\u00f3ria":[167],"instrumento":[169],"at\u00e9":[170],"sua":[171],"configura\u00e7\u00e3o":[172],"recente":[174],"delimitar":[176],"as":[177],"condi\u00e7\u00f5es":[178],"devem":[181],"acompanhar":[182],"seu":[183],"aperfei\u00e7oamento":[184],"contexto":[186],"amaz\u00f4nico.":[187]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-09-02T00:00:00"}