Imposto sobre a propriedade territorial rural: Um estudo do seu desempenho fiscal e extrafiscal no estado do Rio Grande do Norte
The Tax on the Territorial Rural Property (DITR) was conceived in Brazil to carry out the extrafiscality objectives of assisting in agrarian reform and discouraging the maintenance of unproductive rural properties, in respect of the social function of property. The implementation of such objectives...
Na minha lista:
| Autor principal: | |
|---|---|
| Outros Autores: | |
| Formato: | bachelorThesis |
| Idioma: | pt_BR |
| Publicado em: |
Universidade Federal do Rio Grande do Norte
|
| Assuntos: | |
| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/49417 |
| Tags: |
Adicionar Tag
Sem tags, seja o primeiro a adicionar uma tag!
|
| Resumo: | The Tax on the Territorial Rural Property (DITR) was conceived in Brazil to carry out the extrafiscality objectives of assisting in agrarian reform and discouraging the maintenance of unproductive rural properties, in respect of the social function of property. The implementation of such objectives is in charge of their collection, through the progressiveness of the rates, which change according to the size of the rural property and its degree of use. Therefore, the present work aims to examine if ITR in the state of Rio Grande do Norte follows the national trend of low collection that, in turn, triggers the maintenance of poorly distributed rural properties and without exercising their social function. To answer this question, it was necessary to analyze the process of occupation, distribution and destination of potiguar lands; the amounts collected of ITR in RN; the participation of the ITR in the composition of the public revenues of the Potiguar' cities; the effects of the municipalization of the ITR collection and the average ITR collection in RN per declaration and per hectare. To obtain the answers to these questions, was initially used the analytical-dogmatic methodology, since the study of the theme started from a normative analysis. Then, was used the empirical documentary method, because data and documents were collected to reach conclusions. Thus, this research is descriptive-explanatory, with a quali-quantitative approach. With regard to research sources, were used bibliographic sources such as books, theses, dissertations, monographs, articles published in scientific journals and documentary sources like research reports, statistical tables and reports statistical, maps, photographs, national legislation and jurisprudence. Through these sources, the general objective of the work was reached, because it was possible to demonstrate that the RN follows the national trend of low DITR collection. As a result, taxpayers from Rio Grande do Norte are not burdened by the tax, making it advantageous to pay it, even if their property is unproductive, because they know that year after year the property appreciation will compensate this charge. As a result, Potiguar's rural lands remain concentrated in the hands of large landowners, without exercising their social function and without promoting distributive justice, while the dispossessed remain oppressed and marginalized from this productive sector, as they have always been. |
|---|