The Fiscal Responsibility Law (LRF) as an instrument for the development of the municipalities of the Quarta Colônia/RS: a look from the Ecological ICSM

Abstract

This study deepens the understanding of the Fiscal Responsibility Law (LRF) as a relevant instrument for the development of the municipalities of Quarta Colônia, in Rio Grande do Sul, especially when considering the impact of the Ecological ICMS. The methodology adopted is based on a comprehensive literature review, which explores the contributions of the LRF to promote responsible fiscal management. By using the literature review as a methodological tool, the study seeks to critically examine the existing literature on the LRF, the Ecological ICMS and their practical applications in municipal contexts. This approach allows the contextualization of information, identifying gaps in knowledge and consolidating an expanded view of the implications of the LRF in municipal management. By delving deeper into the analysis of the adaptation of the LRF to the specific reality of Quarta Colônia, taking into account the particularities of the Ecological ICMS, the study aims to provide a comprehensive view of how tax legislation can catalyze economic and environmental development at the local level. The focus on the literature review strengthens the theoretical foundation, contributing to a more solid and informed understanding of the complex interactions between fiscal responsibility and sustainable practices. Therefore, this study not only expands the understanding of the application of the LRF, but also highlights the importance of being aware of local realities and adapting to their needs, as is the case with the Ecological ICMS. After completing the study, it is clear that there is still a need to deepen the understanding of the Ecological ICMS by the municipalities of Quarta Colônia.