Rural Territorial Tax: tax justice and environmental incentives

The study was designed by Instituto Escolhas and carried out in partnership with Soil Use and Preservation Planning Laboratory (Laboratório de Planejamento de Uso do Solo e Conservação – GeoLab) and Public Policies Group (Grupo de Políticas Públicas – GPP) of Esalq/USP, the economist Bernard Appy and the jurist Carlos Marés. The purpose of the study is to propose the update of the collection parameters of the Rural Territorial Tax (ITR), with the revision of the Table of Livestock Occupancy, and preparation of a new regulation of the tax, especially to solve the conflicts now existing between ITR and the environmental legislation. Additionally, the study presents simulation of scenarios of implementation of such proposals that allow assessing the impact on the tax collection.