Beschreibung:
<jats:p>Abstract Ecological ICMS (ecological value-added tax on sales and services) lies on the application of environmental criteria at the time to distribute resources collected by Brazilian states. It emerged as innovative instrument capable of developing environmental policy and fiscal justice by financially compensating and encouraging counties hosting environmental conservation areas. The aim of the present study is to compare the public revenue deriving from the ecological ICMS generated by Indigenous Lands to ICMS associated with agricultural production in Tangará da Serra County - MT, based on using the opportunity cost method. This is a descriptive, bibliographical and documentary research, based on quantitative approach and secondary sources. Ecological ICMS is an important environmental policy instrument and source of municipal public revenue. Although it presented better performance than that of agricultural ICMS, it remains insufficient to financially compensate the investigated County for its restricted economic activity.</jats:p>