O IMPOSTO TERRITORIAL RURAL E A IMPLEMENTAÇÃO DE POLÍTICAS PÚBLICAS AMBIENTAIS NO BRASIL
Imposto territorial rural
Políticas públicas
Extrafiscalidade
Zoneamento ecológio-econômico
Environmental conservation
Rural territorial tax
Public policies
Extrafiscal taxation
Ecological-economic zoning
CNPQ::CIENCIAS EXATAS E DA TERRA::GEOCIENCIAS
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.
[Texto sem Formatação]
[Texto sem Formatação]
Document type
DissertaçãoFormat
application/pdf
Subject(s)
Conservação do Meio AmbienteImposto territorial rural
Políticas públicas
Extrafiscalidade
Zoneamento ecológio-econômico
Environmental conservation
Rural territorial tax
Public policies
Extrafiscal taxation
Ecological-economic zoning
CNPQ::CIENCIAS EXATAS E DA TERRA::GEOCIENCIAS