ITR, extrafiscalidade e reforma agrária

Abstract

Considering that land concentration is one of the pillars for maintaining inequality in the country, research is carried out on the potential collection of the Rural Land Tax in the country and the obstacles that prevent it from performing its extrafiscal function, as a way of demonstrating the importance of civil society organizations for the implementation of public agrarian reform policies in the face of state inertia. Through the context of inequality caused by the country's tax system, with a focus on the taxation of rural properties, it is observed that the state alone does not enforce the constitutional guarantees of access to land, production and consequently to life, if necessary , for that, the use of non-institutional means, as is the case of social movements, which, through their mobilization, guarantee the arrival of civil society's problems to the political agenda and the execution of public policies as a way to solve such problems. Exploratory research is then carried out, based on a bibliographic survey and analysis of legislation, books, articles, theses, dissertations, magazines and web sites, starting with a qualitative approach based on the comparison of the potential collection of taxes on the equity in exchange for taxes on consumption, goods and services.