On May 25th, 2012, after almost two years of discussions in Congress, a new version of the Brazilian Forest Code was approved (Law 12.651/2012). The new law reaffirmed important norms for forest conservation in all the Brazilian biomes. It also established innovative tools for the support of forest activity and the monitoring of its implementation.2 Among these innovative tools, is the Rural Environment Registry (CAR). It is a public electronic registry, self-declaratory and mandatory to be applied to all of the rural properties in the country. Its function is to generate environmental information regarding rural properties, allowing for the “control, monitoring, environmental planning and economic planning and the fight against deforestation” in rural properties nationwide (Article 29, Law 12.651/2012; Decree 7.830/2012).
O Imposto Territorial Rural como forma de induzir boas práticas ambientais
O Imposto Territorial Rural como forma de induzir boas práticas ambientais
Este trabalho, realizado para o Instituto de Pesquisa Ambiental da Amazônia (IPAM), tem como objetivo avaliar como o Imposto sobre a Propriedade Territorial Rural (ITR) favorece ou desfavorece o cumprimento da legislação ambiental prevista no Código Florestal e, na medida do possível, apresentar sugestões de aperfeiçoamento, que contribuam para compatibilizar a incidência do imposto com os objetivos da legislação ambiental.