O cumprimento da função extrafiscal do imposto territorial rural na região centro oeste

• Autor(a) principal: Anderson, Rogério Oliveira
• Data de Publicação: 2008
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da UFG
• Texto Completo: http://repositorio.bc.ufg.br/tede/handle/tede/12807
• topic: Tributação agrária; Progressividade de alíquotas; Produtividade; Função social da propriedade; Imposto territorial rural; Agrarian taxation; Progressive tax; Productivity; Property social function; Rural territorial tax; OUTROS

From the legal neo-positivism (or after) the principles succeeded in gaining the status of rule of law endowed with enough normative density for the direct regulation of intersubjective interactions. From there in ahead, the principles stepped into the contemporary constitutions in order to clear its position on the Kelsen normative pyramid. In this sense, when conditioning the property rights, the principle of social function is the absolute rule of law in the Brazilian legal system. As much as that the Agrarian Constitution is served by institutes of the legal-repressive order and also by the premial order just to make to be valid the principle on screen. Thus, the property that does not fulfill its social function may suffer agrarian dispossession or higher taxation. The agrarian extrafiscality is an institute of premial order, linked to the economic condition of the social function of rural property, which determines the progressivity or regressivity of tax rates depending on the productivity of rural property. More productive property, lower the rates that apply, and vice versa. However, it is observed that productivity has not been truly encouraged as the Constitution specifies why it is necessary to provide interpretation that, in preserving the usual legislation make it conforms to the exercise of the ownership to fulfill its social function, especially with regard to their economic condition, which is the agrarian productivity.