TAXATION OF AGROBUSINESS (ITR, ICMS AND FUNRURAL) AND SUSTAINABLE DEVELOPMENT

• Autor(a) principal: Folloni, André
• Data de Publicação: 2019
• Outros Autores: Borghi, Vitor
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Eletrônica do Curso de Direito da UFSM
• Texto Completo: http://periodicos.ufsm.br/revistadireito/article/view/32635
• topic: Agribusiness; Development; State Interventio; Taxation.; Agronegocio; Desarrollo; Intervención del Estado; Tributación; Agronegócio; Desenvolvimento; Intervenção do Estado; Tributação.

This article aims to examine and question the influence of taxes on sustainable development in Brazil, more specifically regarding the incidence of taxation on agribusiness. Using the literature review methodology and the analysis of published data, the text begins by understanding the national development as one of the fundamental objectives of Federative Republic of Brazil, and the function of Tax Law in its promotion. Then it moves on to the individual examination of three of the most relevant taxes in agribusiness, namely the Tax on Rural Territorial Property – ITR, Tax on Circulation of Goods and on Interstate and Intermunicipal Transport Services, and Communication Services – ICMS and Contribution to the Assistance Fund for the Rural Worker – Funrural. At the end, it concludes that the national tax system, to be suitable for the persecution of the objectives fixed in the Constitution, must promote the development, which has not occurred in the cases reviewed.