Imposto Territorial Rural: análise quantitativa da descentralização do imposto nos municípios brasileiros

• Autor(a) principal: DE OLIVEIRA MOREIRA, MARIA CAROLINA PEREIRA
• Data de Publicação: 2018
• Outros Autores: MASSARDI, WELLINGTON DE OLIVEIRA
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Administração de Roraima - RARR
• Texto Completo: https://revista.ufrr.br/adminrr/article/view/4537
• topic: Rural Territorial Tax; Agreement; Collection.; Imposto Territorial Rural; Convênio; Arrecadação.

Abstract Brazilian municipalities have a weak own collection base, with the objective of increasing their own resources, the opportunity arises to realize the total collection of the Rural Territorial Tax (ITR), which is the responsibility of the Union and 50% transferred to the municipality of origin, by means of the adoption of an agreement with the Union. In this sense, the present research had the objective of analyzing the collection of the ITR of all the Brazilian municipalities making a comparison between the agreed ones or not to verify if they presented increase in the collection after adhesion to the agreement. Methodologically, StatisticalPacotof SocialScience (SPSS) software was used to estimate the multiple linear regression model. The results showed that statistically there is no significant influence in relation to the municipalities being or not agreed, one of the factors relevant to the level of tax collection, was the municipality had a high value added to agriculture which is understood to have activity predominantly agricultural and livestock production and for this reason will have a higher income from the collection of the ITR.