Pinto, Heverton Eustaquio2025-04-072025-04-072024MARTINS, Meire Terezinha Lemes. Economia verde e sustentabilidade ambiental em Goiás: impacto, implementação e divulgação do ICMS ecológico. Goiânia (GO), 2024. 62 f Dissertação (Mestrado Profissional em Desenvolvimento Regional) - Centro Universitário Alves Faria, 2024https://repositorio.unialfa.com.br/handle/123456789/591Environmental sustainability, supported by fiscal policies such as the Ecological ICMS (ICMS-E), reflects a commitment to conserving natural resources and encouraging the adoption of sustainable practices. This study addresses the ICMS-E in the state of Goiás, analyzing its application within the context of the green economy and environmental sustainability. Created in the 1990s, the ICMS-E stands out as an innovative policy that integrates financial incentives for environmental preservation, promoting actions such as forest conservation and solid waste management. Thus, the objective of this work was to investigate the impact, implementation, and dissemination of the Ecological ICMS in Goiás, considering its benefits and limitations. The research explored its relationship with the protector-receiver principle and Nicolas Georgescu-Roegen's entropy law, which highlights the biophysical limits of economic growth. Methodologically, a mixed approach was employed, combining literature review, quantitative and qualitative data analysis, and information gathering from official sources such as SEMAD and IBGE. The discussion highlighted the relevance of the ICMS-E in mitigating climate change by encouraging carbon sequestration, the recovery of degraded areas, and environmental education. However, significant challenges were identified, including insufficient oversight, transparency, and adequate public policies. The analysis also examined Decree No. 10.190/2022, which improved the regulation of the ICMS-E in Goiás, strengthening its application and compliance with environmental criteria. It is concluded that the Ecological ICMS is an essential tool for integrating economy and sustainability. Despite facing practical limitations, its expansion and improvement can consolidate it as an efficient model for environmental management and sustainable development in Goiás and other Brazilian states.ptICMS EcológicoSustentabilidade AmbientalGoiásPoliticas Públicas