O imposto territorial rural e os desafios políticos para sua estruturação no Brasil
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Data
2023-12-20
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Universidade Federal de Goiás
Resumo
Desde los primeros intentos de su institución, el Impuesto al
Territorio Rural (ITR) ha tropezado con problemas de carácter político,
que a lo largo de los años han permitido la perpetuación de los
privilegios fiscales, manteniendo la forma capitalista del Estado que
poco avanza hacia el cumplimiento de las directrices establecidas en la
Carta Magna de 1988. En el transcurso histórico del ITR, así como en la
aplicación de la ley y de las resoluciones correspondientes, siempre ha
quedado expuesta la raíz patrimonialista brasileña, sobre todo en los
intereses de la bancada rural, lo que ha contribuido a limitar
sustancialmente el impuesto. La justicia fiscal es una condición sine qua
non para el mantenimiento del sistema de protección social, pero esto
exige una reforma fiscal que sea rechazada por las fracciones de clase
hegemónicas, beneficiadas por un sistema fiscal que mantiene sus
privilegios mientras retroalimenta la dependencia brasileña en la
economía mundial. A partir de la espacialización de los datos de la
recaudación tributaria y del análisis de otros estudios que han
propuesto un mejor uso del ITR, hemos identificado que algunos
obstáculos, que podrían ser resueltos técnicamente, siguen sin serlo
debido a la captura política ejercida por una fracción de clase
hegemónica, con miras a mantener la acumulación ampliada de su
capital.
Since the first attempts of its institution, the Rural Territory Tax (know as ITR) has run into problems of political nature, which allowed, over the years, the perpetuation of fiscal privileges maintaining the capitalist form of the State that makes little progress towards the fulfillment of the guidelines envisioned in the Magna Carta of 1988. During the ITR's historical course, as well as in the enforcement of the law and its relevant resolutions, the Brazilian patrimonialist root has always been exposed, especially in the interests of the the rural landowners members of the Congress (the "bancada ruralista"), which has contributed to substantial limitations in the tax. Tax justice is a sine qua non condition for the maintenance of the social protection system, but this demands a tax reform that is rejected by the hegemonic class fractions, benefited by a tax system that maintains their privileges at the same time that feeds back the Brazilian dependency in the world economy. Based on the spatialization of the tax collection data and on the analysis of other studies that proposed a better use of the ITR, we identified that some obstacles, that could be technically solved, remain unsolved due to the political capture exercised by a hegemonic class fraction, aiming at maintaining the expanded accumulation of its capital.
Since the first attempts of its institution, the Rural Territory Tax (know as ITR) has run into problems of political nature, which allowed, over the years, the perpetuation of fiscal privileges maintaining the capitalist form of the State that makes little progress towards the fulfillment of the guidelines envisioned in the Magna Carta of 1988. During the ITR's historical course, as well as in the enforcement of the law and its relevant resolutions, the Brazilian patrimonialist root has always been exposed, especially in the interests of the the rural landowners members of the Congress (the "bancada ruralista"), which has contributed to substantial limitations in the tax. Tax justice is a sine qua non condition for the maintenance of the social protection system, but this demands a tax reform that is rejected by the hegemonic class fractions, benefited by a tax system that maintains their privileges at the same time that feeds back the Brazilian dependency in the world economy. Based on the spatialization of the tax collection data and on the analysis of other studies that proposed a better use of the ITR, we identified that some obstacles, that could be technically solved, remain unsolved due to the political capture exercised by a hegemonic class fraction, aiming at maintaining the expanded accumulation of its capital.
Descrição
Palavras-chave
Tributação direta, Arrecadação fiscal, ITR, Captura política, Impuestos directos, Ingresos fiscales, Direct taxation, Tax revenue, Political capture
Citação
ARAGÃO, Ana Luísa Santana; OLIVEIRA, Adriano Rodrigues de. O imposto territorial rural e os desafios políticos para sua estruturação no Brasil. Boletim Goiano de Geografia, Goiânia, v. 43, n. 1, e73193, 2023. DOI: 10.5216/bgg.v43i01.73193. Disponível em: https://revistas.ufg.br/bgg/article/view/73193/40622. Acesso: em 29 dez. 2023.