Spatial Relations between ICMS Quota Share Repasses and Municipal Economic Activity in Goiás

doi:10.22167/2675-6528-202602880

Article

October 02, 2026

Spatial Relations between ICMS Quota Share Repasses and Municipal Economic Activity in Goiás

Spatial Relations between ICMS Quota Repasses and Municipal Economic Activity in Goiás

Érika Martins Lima Cherubino; João Ítalo Bolqui Dutra

DOI: 10.22167/2675-6528-202602880

Article derived from a Course Conclusion Work (TCC), with content based on the student’s original work and adapted to the editorial format of the E&S Magazine with the support of the ResumeAI tool, an artificial intelligence solution developed by Instituto Pecege for textual synthesis and organization.

Summary

A quantitative research applied to state tax administration was conducted with the objective of spatially analyzing the per capita values of the municipal share of the Tax on Circulation of Goods and Services (ICMS) and verifying its relationship with the per capita Gross Domestic Product (GDP) of the municipalities in Goiás in the period from 2014 to 2023. For this purpose, techniques of Exploratory Spatial Data Analysis were employed, including choropleth maps, Global and Local Moran’s I (LISA), Getis-Ord Gi* statistics, and SKATER spatial clusters. The results demonstrated that the territory of Goiás was organized in a heterogeneous and non-random manner, characterized by persistent regional inequalities that reproduced over time and maintained a relatively stable territorial configuration. It was observed that the state’s fiscal geography was influenced by economic geography in the analyzed period, but this relationship did not always prove to be linear in space, being marked by territorial, fiscal, and regional specificities. It was concluded that the study provides relevant elements for understanding the dynamics of revenue collection and for the strategic action of the state tax administration, especially in improving regional revenue collection, incentive, and enforcement policies.

Keywords: Spatial Analysis; Tax Collection; State of Goiás; Gross Domestic Product.

1. Introduction

Taxes represent the core of revenue collection for federative entities in Brazil. At the state level, the Tax on the Circulation of Goods and Services (ICMS) is the state-competent tax that applies to the circulation of goods and the provision of interstate, intermunicipal, and communication transport services. A portion of ICMS revenue is shared with municipalities, constituting one of their main sources of income, as highlighted by Gremaud et al. (2024).

From an economic point of view, ICMS is classified as a value-added tax, whose rate applies to the value added to the good at each stage of the production chain. This means that the amount to be collected depends directly on the tax base on which it is levied. In this context, the volume of tax collection is influenced by the level of economic activity and income, with economic growth driving an increase in collection and economic slowdown resulting in the opposite effect (Gremaud et al., 2024).

Spatial Analysis emerges as a fundamental tool for understanding complex phenomena, given the interrelationship between geographically close elements, according to the first law of Geography formalized by Tobler (1970). This approach allows associating collected data with geographic variables, contributing to the organization and understanding of various socio-spatial aspects (Cardoso et al., 2020). Previous studies have already applied spatial autocorrelation to fiscal transfers and municipal economic performance, such as the Ecological ICMS in Minas Gerais (Sgarbi et al., 2018) and the economic performance of municipalities in Santa Catarina (Begnini et al., 2024).

However, no studies were identified that spatially relate the ICMS quota and the Gross Domestic Product (GDP) per capita in the municipalities of Goiás, giving an unprecedented character to this research in this territorial scope. Understanding the regional dynamics of revenue collection and the strategic action of state tax administration are crucial for improving regional policies for revenue collection, incentives, and oversight, justifying the relevance of this study.

Given the above, the present study aims to spatially analyze the per capita values of the municipal share of ICMS and verify its relationship with the per capita Gross Domestic Product (GDP) of municipalities in Goiás from 2014 to 2023. The motivation for conducting this study is to provide relevant elements for understanding the regional dynamics of tax collection and for the strategic action of state tax administration, especially in improving regional tax collection, incentive, and enforcement policies.

2. Material and Methods

This study was characterized as a quantitative research, applied to state tax administration, with an exploratory and analytical approach. The objective was to spatially analyze the per capita values of the municipal share of the Tax on Circulation of Goods and Services (ICMS) and verify its relationship with the per capita Gross Domestic Product (GDP) of the municipalities in Goiás. The investigation covered the period from 2014 to 2023, focusing on the identification of spatial patterns and relationships.

The unit of analysis comprised the 246 municipalities of the state of Goiás, located in the Center-West region of Brazil. Data regarding the municipal quota share transfers of ICMS were extracted from the Goiás Open Data Portal. Additionally, data on the Gross Domestic Product (GDP) of the municipalities, for the same period, were obtained from the Brazilian Institute of Geography and Statistics (IBGE, 2024).

The analysis time window was set from 2014 to 2023. After collection, the data underwent cleaning, standardization, and organization steps, including handling invalid or missing values, name normalization, and annual tabular consolidation. For spatial analyses, georeferencing data of the municipal perimeters of Goiás were obtained in GeoJSON format.

To mitigate scale effects and allow for comparative analyses, data normalization by population was performed, converting the raw values of ICMS and GDP to per capita values. The resident population of each municipality was used for both calculations (Vianna and Costa, 2025). An additional step involved applying the natural logarithm to the per capita values of ICMS and GDP, due to the asymmetries observed in their distributions (Wooldridge, 2007).

The data analysis began with Exploratory Data Analysis (EDA) techniques, applying summary measures such as mean, median, and mode to describe the dispersions and distribution shapes of the values (Fávero and Belfiore, 2024). Subsequently, to investigate spatial patterns and relationships, Exploratory Spatial Data Analysis (ESDA) was employed, which integrates location information as a constitutive part of the phenomenon (Anselin, 2023), aiming to identify patterns of associations and groupings of similar values (Hao, 2019).

A fundamental concept in AEDE is spatial autocorrelation, which measures the association between attribute similarity and geographic similarity, characterized by a neighborhood relationship (Druck et al., 2004). To quantify this global autocorrelation, Moran’s I Statistic was used. This index is based on the calculation of the product of deviations of values from the global mean, considering a spatial weights matrix. Statistical significance was determined by pseudo-significance tests, using permutations.

To identify spatial clusters in different locations, the Local Moran’s I (LISA) was applied, which allows the visualization of spatial autocorrelation patterns at the municipal level. Additionally, to measure the local intensity of concentration of high values (hotspots) and low values (coldspots), the Getis-Ord Gi* statistic was used (Anselin, 2023). This technique calculated z-scores for each dataset, enabling the identification of element clusters.

The spatial regionalization of municipalities, grouping them by similarity and contiguity, was performed using the “Spatial ‘K’luster Analysis by Tree Edge Removal” (SKATER) algorithm. This technique is suitable for forming spatially contiguous and internally homogeneous clusters (Assunção et al., 2006). The process involved obtaining a Minimum Spanning Tree (MST) and evaluating pruning points by calculating the Sum of Squared Deviations (SSD) for the subtrees (Anselin, 2023).

The analyses were implemented in Python language, using libraries such as Pandas for data manipulation, PySAL and ESDA for spatial analysis, GeoPandas for spatial data, and Folium for interactive map generation.

3. Results and Discussion

The initial analysis of the dynamics of the study variables revealed important characteristics in the distribution of per capita values of transfers from the Tax on Circulation of Goods and Services (ICMS) and Gross Domestic Product (GDP) in the municipalities of Goiás. A striking distributive heterogeneity was observed, with arrangements indicating positive asymmetries. This means that the majority of municipalities were concentrated in intermediate value ranges, while a few presented relatively high values. The asymmetry was more pronounced for per capita GDP, suggesting a more significant influence of municipalities with high economic activity on the state’s overall average.

Despite the application of the logarithmic transformation to mitigate scale effects, the asymmetry in the distribution of monetary values remained visible throughout the entire period from 2014 to 2023. This persistent pattern, even with the nominal growth in per capita collection and GDP values, indicates that heterogeneity among municipalities did not dissolve but rather reproduced itself over the decade. Such a finding points to the existence of persistent and structural fiscal and economic disparities in the Goiano territory, reflecting a non-random spatial organization.

When examining the municipalities with the highest and lowest values of ICMS per capita and GDP per capita in 2023, it was found that Perolândia, Davinópolis, Chapadão do Céu, Paraúna, Barro Alto, and Turvelândia were among the top six in both variables. These municipalities are characterized by economies strongly based on agriculture and industry, as pointed out by Vianna and Costa (2025). A notable distinction was the municipality of Alto Horizonte, which, despite not being among the top ten in GDP per capita, registered the highest value of ICMS transfer per capita in Goiás, indicating specificities in the relationship between economic activity and tax collection in certain local contexts.

The Gini coefficients calculated for the study variables, in the period from 2014 to 2023, indicated moderate inequalities in their distributions. Comparatively, the inequality in the distribution of per capita ICMS was higher and more persistent than that observed for per capita GDP. While the Gini coefficient for per capita ICMS remained predominantly in the range of 0.35 to 0.37, per capita GDP showed greater fluctuation, varying between 0.29 and 0.33 over the time series. This difference suggests that, although both variables demonstrate inequality, the distribution of the ICMS share is more rigidly structured in terms of disparity.

The transition to exploratory spatial data analysis allowed for the visualization of territorial patterns. Through choropleth maps, it was observed that both per capita ICMS transfers and per capita GDP showed areas of higher relative intensity in the southern, southwestern, and parts of the southeastern regions of the state. Additionally, isolated dark clusters were identified in the north and north-central areas. In contrast, the central and east-central regions, especially around the Federal District, exhibited lower intensity for both variables, outlining a heterogeneous fiscal and economic geography.

A visual comparison of the maps revealed a partial convergence in the patterns observed for the two variables, suggesting a territorial coincidence between higher levels of economic activity and greater per capita ICMS transfers. However, per capita GDP showed a less fragmented spatial configuration, presenting greater continuity and regional cohesion compared to per capita ICMS. Territorial disparities were recurrent throughout the period, reinforcing the hypothesis that the differentials in ICMS and per capita GDP transfers are persistent and structural, not merely conjunctural.

The existence of positive and statistically significant spatial autocorrelation was confirmed by the results of the Global Moran’s I for both variables in all analyzed years. For per capita ICMS transfers, the Global Moran’s I values ranged from 0.299683 in 2014 to 0.361403 in 2018, while for per capita GDP, the values oscillated between 0.361337 in 2020 and 0.412044 in 2023. In all cases, the p-value was 0.001, strongly rejecting the null hypothesis of spatial randomness. This indicates that municipalities with high per capita ICMS values tend to be close to others with high values, and the same applies to municipalities with low values, evidencing a non-random spatial organization.

The analysis of the Global Moran’s I also revealed that GDP per capita presented systematically higher and more stable values throughout the historical series compared to ICMS per capita. This finding suggests that the spatial autocorrelation of GDP is more intense and robust, indicating greater stability in economic clustering patterns compared to tax collection patterns. The persistence of these patterns over time reinforces the idea that regional economic structures are more consolidated and less susceptible to short-term fluctuations than fiscal ones.

The Local Moran/LISA maps detailed the geography of spatial autocorrelation, identifying well-defined and recurrent local territorial cores. For per capita ICMS transfers, two persistent “high-high” clusters were observed: a larger one in the southwest region and another of smaller proportions in the southeast region of the state. The recurrent “low-low” clusters were located in the central-eastern portion, with a strong association to the surroundings of the Federal District. These patterns indicate the formation of high and low revenue clusters that remained stable throughout the analyzed period.

For GDP per capita, the Local Moran/LISA maps exhibited a more continuous, extensive, and stable configuration, especially in the large “high-high” clusters of the south and southwest regions, and in the “low-low” clusters of the northeast region. This greater stability and extent of GDP per capita clusters are consistent with the higher values of Global Moran’s I observed for this variable. The presence of such clusters suggests that economic activity is organized in more cohesive and less fragmented territorial blocks than ICMS collection.

The application of the Getis-Ord Gi* statistic to identify “hotspots” (high concentrations) and “coldspots” (low concentrations) complemented the analysis. For per capita ICMS transfers, the main “hotspot” was located in the southwest-south portion of the state, remaining visible in all years. A smaller, but persistent, “hotspot” was observed in the southeast. The “coldspots” were mainly organized in the central-east region, with a strong visual association to the surroundings of the Federal District, and in smaller patches in parts of the north, northeast, and central areas, whose visibility varied between years.

The Getis-Ord Gi* maps of per capita GDP revealed a more extensive and stable “hotspot” in the southwest-south portion of the state, visible in all years of the analysis, and another equally persistent “hotspot” in the southeast. The “coldspots” were mainly concentrated in the northern and northeastern regions of the state, exhibiting strong spatial continuity throughout almost the entire series. In addition to these, cold patches were observed in central areas in several years. In comparative terms, per capita GDP presented more extensive, continuous, and spatially robust “hotspot” and “coldspot” regions than per capita ICMS, reinforcing the idea of greater economic cohesion.

The regional economic context corroborates the observed spatial patterns. Southwestern Goiás, with municipalities such as Jataí and Rio Verde, stood out as a region of extensive “high-high” clusters and “hotspots” for ICMS and GDP. Romanatto et al. (2011) and the Secretariat of State for Management and Planning of Goiás (2012) emphasize that Rio Verde, one of the largest grain producers, developed an “agricluster” with industrial expansion and growth in the services sector, positively impacting ICMS collection and GDP. Jataí, in turn, is a leading example of national agribusiness with large processing industries.

The southeastern region of the state, with emphasis on Catalão, also presented clusters of high values and “hotspots”, driven by significant industrial growth indicators in recent decades. The attraction of large companies in the mining and assembly of vehicles and agricultural machinery sectors was influenced by the strategic location and mineral wealth of the municipality (Romanatto et al., 2011). These economic factors explain the formation and persistence of clusters of high revenue and economic activity in these regions.

In contrast, the “coldspots” and “low-low” clusters were predominantly located in the central, east-central, northern, and northeastern regions of the state. These areas are characterized by lower economic dynamism and lower industrial density, with a negative highlight for the surroundings of the Federal District, where cities exhibit low development of industrial and agricultural activities (Romanatto et al., 2011). The persistence of these spatial patterns over time suggests that the observed clusters are strongly influenced by structural economic and territorial processes.

The clustering of municipalities using the SKATER technique added a complementary dimension to the analysis, regionalizing the state of Goiás into contiguous sets of municipalities with internally more homogeneous characteristics of ICMS and GDP. For per capita ICMS transfers in 2023, the spatial regionalization was marked by relatively large groupings in the southwest, northeast, and northwest, in addition to the surroundings of the Federal District and parts of the south and southeast. The presence of smaller and more fragmented regions in the central area of the state suggests that, in this portion of the territory, per capita ICMS values varied more abruptly between neighboring municipalities, hindering the formation of large homogeneous blocks.

For GDP per capita, the 2014 and 2023 SKATER maps revealed a more continuous and regionally consolidated spatial configuration, with large contiguous blocks well-defined in the northern, southeastern, and southwestern regions of the state. The behavior of SKATER “clusters” over the analysis period suggests spatial persistence and greater territorial robustness of GDP per capita, with relatively homogeneous macro-regions and less fragmentation than observed in ICMS per capita. This difference in cluster robustness reinforces the idea that economic geography has a more stable and cohesive structure than fiscal geography.

In summary, the research results demonstrated that the Goiano territory organized itself in a heterogeneous and non-random manner, characterized by persistent regional inequalities that were reproduced over time and maintained a relatively stable territorial configuration. The state’s fiscal geography was influenced by economic geography in the analyzed period, but this relationship did not always prove to be linear in space, being marked by territorial, fiscal, and regional specificities. Per capita ICMS showed greater fragmentation and less stability in its spatial patterns, while per capita GDP exhibited a more continuous, robust, and stable pattern, with more extensive territorial clusters and greater intensity in global and local autocorrelations.

4. Conclusion

This study sought to spatially analyze the per capita values of the municipal share of the Tax on Circulation of Goods and Services (ICMS) and verify its relationship with the per capita Gross Domestic Product (GDP) of the municipalities of Goiás between 2014 and 2023. It was found that the territory of Goiás was organized in a heterogeneous and non-random manner, characterized by persistent regional inequalities that reproduced over time, maintaining a relatively stable territorial configuration. It was observed that the state’s fiscal geography was influenced by economic geography in the analyzed period, although this relationship did not always prove to be linear in space, being marked by territorial and fiscal specificities. It was identified that the per capita ICMS showed greater fragmentation and less stability in its spatial patterns, while the per capita GDP exhibited a more continuous, robust, and stable pattern, with larger territorial clusters and greater intensity in global and local autocorrelations, with “hotspots” in the southwest-south and southeast, and “coldspots” in the central, east-central, north, and northeast regions.

The main contribution of this study lies in providing relevant elements for understanding the regional dynamics of tax collection and for the strategic action of state tax administration. The findings indicate the need to improve regional tax collection policies, incentives, and oversight, considering the regionalized logic of tax distribution and the spatial evidence of inequalities. The persistence of regions with distinct fiscal profiles suggests that tax collection and its territorial distribution should be understood in light of an approach that values local specificities, allowing for interventions more aligned with the reality of the municipalities of Goiás.

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Stakeholder Engagement Factors in International Technology Transfer to a Public Hospital

This study described the critical factors perceived for stakeholder engagement in international technology transfer in a public hospital, with a focus on planning. The objective was to describe these conditioning factors, according to the perception of professionals. A single case study was conducted, applying a questionnaire to 25 professionals and using content analysis, complemented by descriptive tabulations. The main obstacles identified were resistance to change (72%), funding (64%), lack of communication (60%), and bureaucracy (40%). Only 28% of respondents recognized the existence of adequate tools for stakeholder management, while 48% denied it and 24% did not know. Exploratory cross-tabulations indicated variations in the assessment of influence according to time of practice, but did not establish causal relationships. Lack of engagement was associated with delays, low adherence, waste of resources, communication failures, compromised knowledge absorption, and risks to patient safety. The conclusions were limited to the perceptions of the researched group and supported preliminary recommendations for intersectoral communication and coordination.

Keywords: Case study; Project Management; Health innovation; Stakeholders; Public sector.

Economy

October 19, 2026

End of the 6×1 scale: what do the numbers allow us to conclude?

Following the promulgation of the end of the 6×1 shift system, the debate on the shorter workday moves to implementation and requires distinguishing social benefits from economic costs. The end of the 6×1 shift system transitioned from legislative discussion to a constitutional change in Brazil. On October 16, 2026, the National Congress promulgated Constitutional Amendment No. 141/2026, originating from Proposal […]

Artificial Intelligence

October 16, 2026

Why study if AI exists?

When answers become easy, learning comes to mean more than just arriving at them. Why do I need to learn this if I can ask an artificial intelligence? This type of question has accompanied education for decades. Why learn an operation if a calculator exists? Why memorize information if it can be found […]

Tax Management

October 15, 2026

Pink tax and the gender of price

How different marketing treatments for men and women are incorporated by consumption taxation Imagine a shelf on which two razors of the same brand and intended for the same purpose are displayed side by side: one has dark packaging and promises strength, precision, and efficiency; the other comes in shades of pink or […]

Health

October 13, 2026

The missing link in health transformation

Why is innovation not enough to drive changes in organizations and health systems Digital transformation has become a strategic priority for health systems worldwide. Electronic health records, artificial intelligence, telemedicine, remote monitoring, and data analysis are now part of the strategic agenda of governments and health organizations. Paradoxically, […]

Marketing

October 09, 2026

Bitcoin or pets: what Artificial Intelligence would not see

A real-life consumer intelligence case shows what gets left out of the brief A few years ago, an American insurance company hired a specialized consumer intelligence firm to answer three questions: The insurer was also considering launching paid insurance in bitcoin. At the time, the consultancy’s workflow was as follows: the analyst created a query […]

School Management

October 06, 2026

The school is not a casino: when trading cards become currency in the playground

Why, for certain students, does school manage to offer so few experiences of achievement? The World Cup is over. Brazil left the competition, the school holidays came, the final was played and the football calendar moved on. It would be reasonable to imagine that, with the end of the tournament and the return to classes, […] would also begin

Energy Transition

September 30, 2026

Renewable energies: the Brazilian advantage

Brazil needs to invest in the capacity to transform natural resources into innovation, productivity, and development. Talking about energy is talking about development. Behind industry, transportation, services, cities, and increasingly artificial intelligence, there is an energy infrastructure that sustains the economy. Understanding a country’s energy matrix is understanding […]

Data Analysis

September 30, 2026

When the data changes, has reality changed?

An analysis of almost 20 million teaching positions-year between 2020 and 2025 shows how changes in population composition and record production can alter the interpretation of historical series Between 2020 and 2025, the number of formal teaching employment positions identified in RAIS (Annual Relation of Social Information), from the Ministry of Labor, […]

Artificial Intelligence

September 28, 2026

Artificial intelligence and the trends

Why do so many people join in on the fun with ChatGPT? I was never the trend person. I still am not. Some pass through my timeline, I see them, I find them interesting but not to the point of trying them out. This was the case, inclusive, with some recent waves of images made by artificial intelligence, like the 80s trend, the one that […]

Tax Management

September 01, 2026

Tax reform and estate planning in the countryside

Efficiency in managing taxes facilitates governance and allows for the organization of family succession. Rural wealth organization has become a strategic measure in light of the tax reform in Brazil, which came into effect this year. The planning of activities and rural wealth management, through tools such as the transition from an Individual to […]

Renata de Gaspari Valdejão Almeida

Artificial Intelligence

August 05, 2026

Inside the company and off the radar: the risks of Shadow AI

According to Microsoft, 75% of professionals already use artificial intelligence at work without company approval. The use of generative artificial intelligence is already part of the corporate routine. Tools like ChatGPT, Copilot, and other platforms help professionals produce texts, analyze data, create presentations, and accelerate tasks in practically all sectors. But this advance […]

Renata de Gaspari Valdejão Almeida

Strategy

July 02, 2026

The future as a competence

Academic interest reinforces the projection of scenarios as an essential tool for decision-making. While some companies are still trying to get the next step right, others are already working with multiple possible futures — and preparing for all of them. But after all, what does it mean to “think about the future”? Is it a trend, a strategy, or a new competence that […]

Renata de Gaspari Valdejão Almeida

Innovation

Technology

May 21, 2026

Agro SP Corridor: innovation, institutional articulation and future

Pecege commands the executive operation of the 400 km ecosystem activities that became known as the Brazilian agro Silicon Valley In 2025, in addition to taking over the management of the Piracicaba Technology Park, the Pecege Institute was also designated to command the executive operation of the State Agribusiness Innovation Corridor activities, the so-called […]

Education

April 27, 2026

How to turn a TCC into a business

New management of the Piracicaba Technology Park offers consulting to MBA graduates The new project director of the Piracicaba Technology Park (PTP), Alexandre Barreto, often says that one of the greatest rewards he has ever had in life was seeing his MBA USP/Esalq students structure companies from their final projects […]

Technology

March 20, 2026

The human repertoire in the age of AI

Critical thinking and creativity are irreplaceable in the work of a marketing professional Artificial Intelligence (AI) is capable of incredible feats, but it does not yet possess the judgment, empathy, intuition, and strategic creativity necessary to do the job of a good marketing professional. In this area, it is important to know how to use the tool to automate […]

Renata de Gaspari Valdejão Almeida

Agribusiness

Innovation

February 23, 2026

ESG as a growth strategy in a cooperative in RS

Santa Clara balances social and environmental responsibility with innovation Founded in 1911 by Italian immigrants in Carlos Barbosa, in the Serra Gaúcha region, Cooperativa Santa Clara is an example that it is possible to balance economic growth with social and environmental responsibility. From a small cheese production company, the organization has evolved into a […]

Renata de Gaspari Valdejão Almeida

Agribusiness

Innovation

January 22, 2026

Brazil free of Foot-and-Mouth Disease: what changes for Brazilian beef?

With a herd of over 200 million head of cattle, the country is currently the leader in exports. Brazil recently received, for the first time, the certification of country free of foot -and-mouth disease without vaccination, conferred by the World Organisation for Animal Health (WOAH). The seal strengthens the country’s position as a reliable supplier of meat for the […]

Renata de Gaspari Valdejão Almeida

Innovation

December 09, 2025

Innovation: the new cycle of the Piracicaba Technology Park

Instituto Pecege assumes management, betting on the creation of new businesses Starting in 2026, Instituto Pecege will assume the management of the Piracicaba Technology Park (PTP). Among its responsibilities will be the administration, operation, maintenance, and expansion of the park, in addition to fostering activities in innovation, entrepreneurship, and science and technology. The choice was made […]

Renata de Gaspari Valdejão Almeida

July 06, 2026

Large-Scale Architecture: DSR-SCRUM Change Management

Mônica Alessandra Guerios; Maria do Carmo Assis Todorov Abstract generated by ResumeAI, an artificial intelligence solution developed by Instituto Pecege focused on synthesis and writing. Architecture and urbanism are configured as essential bases in an increasingly complex and challenging urban space, where the intrinsic connection between social, environmental, and technological issues […]