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.
Bernad Appy, Paulo Moutinho
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