O imposto territorial rural e a implementação de políticas públicas ambientais no Brasil

Abstract

This work intends to analyze use of the Rural Territorial Tax ITR as an implement to public policies and environment conservation. The work studies Brazilian environmental policy, the agricultural policy, the federal land policy and some aspects of Brazilian tax policy, analyzing them according to environmental conservation, rational use of natural resources and social function of rural property. In the first chapter some basic concepts to understand the rural land tax, such as the principal categories of rural land taxes, the origins of ITR in Brazil and its current rules, are exposed. In the second chapter, the possibilities and the limits imposed to extrafiscal taxation in the Brazilian law system are delimited. In the next chapter, the work analyzes the historical and economic basis of the interaction between agricultural activities and environmental conservation relationship in Brazil; the social function of rural land in Brazilian law system; the public policies that most affect the rural property use and its environmental implications; moreover, the work presents ITR as a toll to integrate these policies as well to implement environmental conservation. The analysis made along this work have permitted to verify the conceptual tune of the studied policies and moreover, to verify that the environmental conservation is one of their majors questions. It has being demonstrated that the Rural Territorial Tax, passing trough a reform in its regulation and implementation form, can be used as an important toll to integrate and increase these policies effectiveness.