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Item Dimensão axiológica da posse agrária em face do direito de propriedade da terra: a atuação do judiciário frente ao princípio da função social(Universidade Federal de Goiás, 2010-09-09) ALMEIDA, Francisco Provázio Lara de; LIMA, Ricardo Barbosa de; http://lattes.cnpq.br/3943209743451118The liberal model of economy and the Objective Theory of the Possession, developed by Jhering, minify the possession, when it s compared to the property. For a long time, the possession was thought as a fast and effective way of property protection. However especially after the Federal Constitution of 1988, the axiological axis of the legal apparatus changed its focus from the property to the person. That caused a significant change in the conception of possession, mainly if it s the agrarian possession, because of its vocation to fulfill the social function. The law and the Judicial acting, however, have not find the appropriate way to work with this new paradigm. That s why it s proposed to review the law and the Judicial acting, to allow the effective protection to the fundamental rights in the Federal Constitution, especially the social function.Item Políticas agrícolas de certificação e sistema agropecuário de produção integrada (SAPI)(Universidade Federal de Goiás, 2010-09-25) ARAUJO, Ionnara Vieira de; TÁRREGA, Maria Cristina Vidotte Blanco; http://lattes.cnpq.br/3710736362842934The model of mechanized agricultural development, highly dependent on fertilizers and pesticides, does not answer the current demands of the international market especially for quality and food safety. Considering this, the Brazilian government has created agricultural programs of certification, one of them, the Integrated Agricultural Production System (SAPI) is the object of this paper. This system has its focus on new sanitary rules, technological, environmental and social impacts of a consumer market conscious and concerned about the health and environment. The certification mark gives this legal system contribution to the agricultural policies of certification and labeling programs by trying to ensure healthy food, free from hormones and pesticides, through a rigid system of traceability and monitoring process. The comparative method of historical analysis was used in the research. As theoretic reference, this research was based on the ideas of the Brazilian jurist Eros Roberto Grau, who studies law in motion, constantly changing, as it does in reality, a perspective in which the law, as a public policy instrument, is used to amend the social contradictions. In addition to this author, as a theoretic reference, the theories of sociologist Boaventura de Sousa Santos will be used, specially the ones developed in the book Producing to Live: the ways of non-capitalis production.Item A reparação do dano ambiental na desapropriação agrária sancionatória: A utilização de instituto do direito agrário como instrumento jurídico para a proteção ambiental(Universidade Federal de Goiás, 2010-11-04) ESTABILE, Henrique César da Rocha; SANTOS, Nivaldo dos; http://lattes.cnpq.br/3359203015249134The Brazilian Federal Constitution, promulgated on 1988, provides the property right; nevertheless it‟s related to a social purpose. Therefore the Magna Carta asserts that the right to a healthy or adequate environment is itself a human right, which leads to the citzens and the State the responsibility of ensuring the needs and interests of present and future generations fully safeguarded, covering a variety of issues including protection of the environment. Furthermore, the Union has the authority to determine land expropriation of the areas which are not committed with a social purpose, featuring these lands for agrarian reform. Hence, knowing both constitutional guidelines, comes to a closer discussion the compensation for the environmental when there‟s a land expropriation penalty. Focusing this, an analyses could be done in a way that using the land expropriation penalty could be a legal instrument leading to environmental protection. Considering the procedures of land expropriation penalty, the expropiating entity checks the rural property including the environmental damage of it. Thus, if environmental damage is found, the State should mention demand for restitution of the area in the expropriation procedures, under penalty of handle it hereafter, counting as damage to the treasury. Moreover, there was verified the real legal intent of this kind of expropriation. In this way, it suggests a new designation of the institute and formulated a new concept of Desapropriação Agrária Sancionatória. In this inquiry, we adapt the a deductive technique, using a literature research, judicial precedents and legislative. The process used is the positivism, mitigated by Miguel Reale in Teoria Tridimensional do Direito , referring not only, in norms and brazilian courts decisions, but in historical and contemporary facts, as well as moral questions raised as instrument used in the description of the object of study.Item Relações de emprego no campo: as diversas formas de contratação produtiva(Universidade Federal de Goiás, 2010-12-10) FLEURY, Maria das Graças Prado; MACHADO, Vilma de Fátima; http://lattes.cnpq.br/6256319627760082This is a dissertation wich main focus is the study, in the state of Goiás, of the employments relations in the field and its relateds.The disrespect to the workers rigths in the field has been perpetuated through the years. Only after the brasilian Constitution of 1988, rural and urban workers received the same legal treatment. The slavery that has been present for more than three hundred years can still be found through work practices that look like it.The arrival of the capitalist relations to rural area brougth more damage to the condition of the rural worker. The employment relation is a specie of the work relation itself and, to better contextualize it as a kind of subordinate service installment, different from the autonomous work and of other forms of subordinate service contribution, it is described the juridical discipline of the rural employment contract and of this other forms of service installment. In the last years, it was edited two laws creating specific rules to discipline the bond of rural employment. Both of them came from the fact that the demand of labor in the, nowadays, occurs in specific steps of production. The increase of productivity, caused by the modernization of agrarian activities raises the efficience of the system, but reduces the creation of employment. It does not necessarily implies the increase of work posts. Therefore, the biggest problem faced today, related to the emloyment in the rural area, is the bóia fria employee. Miguel Reale s Three dimension theory of Rigth sees the rigth as a normative integration of fact according to values. It allows an explainable analises of the rural employment problems, containing the elucidation of the conditions that came from the historical process and from the productive recovering, to, in the next step, analise the work law undestood in its three meanings: fact, value and norm, based in the constitutional principles of social function of the rural land and the dignity of human been. At the end, it is concluded that the question of work in the field goes far away from the work area. It depends of cultural changes and of the land distribution. Without a vision of the employee as a dignous human been, wich implies the fullfielment of the social function of the land, and without a better distribution of it, it is not possible to solve this problem. At last, it is analised the perspectives that shows themselves to the rural employees in Goiás. This dissertation is built up in three chapters. The first one, in which is related the history of Brasil and Goiás and a study about the production ways in this period. The second one, when the services types autonomous and subordinate - are characterized and is described the legal and judicial treatment, due to the expenditure of labor, in the various ways in which it is presented, focusing on the work of rural employees. The third chapter, in which is analyzed the situation of the rural employee, focusing the rural employee in Goiás, in view of the principles of social function of rural property and dignity of the human being, from the perspective of the Tridimensional Theory of Law of Miguel Reale.Item As indicações geográficas como objeto do direito agrário(Universidade Federal de Goiás, 2012-02-27) FREITAS, Junior Cesar Bueno e; SANTOS, Nivaldo dos; http://lattes.cnpq.br/3359203015249134Cette dissertation sur le droit agraire et la propriété intellectuelle a été élaboré sur la base de la ligne de recherche sur l'histoire et l'évolution juridique de la possession et de la propriété de la terre dans le Centro-Oeste, dans la thématique du développement soutenable. Les indications géographiques ont si révélé un vrai attribut de la propriété immatérielle, capable d'ajouter la valeur aux produits agroalimentaires. Le travail a du point initial, référentiel et comparateur les articles 176 jusqu'au 182 de la Loi n º 9.279/96 (Loi de la Propriété Industrielle), qui considère comme indication géographique, l'indication de provenance et l´appellation d'origine. Le problème de la recherche consiste à enquêter si les indications géographiques seraient, vraiment, objet d'étude du droit agraire. La recherche a été développée par une approche qui s'utilise de plusieurs méthodes, en s'adoptant la méthode systématique sous laquelle il se considère l'utilisation des diverses sources juridiques, habitudes et principes, en le conjuguant avec un abordage méthodologique comparatif dans une recherche éminentement bibliographique. La collecte des données a été réalisée, principalement, sur base des législations du Brésil, Portugal et France ainsi que la comparaison des instituts juridiques entre ces pays dans la construction, la réglementation et l'utilisation des indications géographiques en ayant par approche principale son emploi pour les produits agroalimentaire. Les résultats montrent une réponse positive au problème enquêté. Il conclut que les indications géographiques peuvent servir d'outils pour le droit agraire, soit dans la politique agricole ou de l'activité agraire connexe. Un approche agrarista sur les indications géographiques démontre pouvoir conjuguer les facteurs historiques, culturels, productifs, agraires et de consommation, sur base du développement soutenable à travers un instrument qui comprendrait toute la chaîne productive.Item A propriedade intelectual no direito agrário: a tutela jurídica da exploração econômica dos conhecimentos tradicionais associados à biodiversidade(Universidade Federal de Goiás, 2010-08-10) FURTADO, Fabrício Ribeiro dos Santos; SANTOS, Nivaldo dos; http://lattes.cnpq.br/3359203015249134The potential cost-effective generated by biological diversity misrepresented the sense and value of traditional knowledge associated with biodiversity, intensifying exploitation and destruction of natural resources, notably in developing countries. Protection of biodiversity is regulatory framework of the Convention on biological diversity, with three main objectives: biodiversity conservation, sustainable use of its components and the fair and equitable sharing of benefits derived from the use of natural resources, through their appropriate access and transfer of relevant technologies. Another band, the international intellectual property system, embodied by the TRIPS Agreement, expressed through its institutions, notably the WTO and WIPO, by application of the system of patents to traditional knowledge, legalising the expropriation of elements of biodiversity, what is termed the "back of Columbus". This work you want to check each one of the main points of these two models of protection of traditional knowledge, discerning possible alternatives present on the international scene. Accordingly, the approach is highly theoretical, having as main conceptual the thinking of Fritjof Capra, his work "the Web of life", which implies recognizing that biodiversity has an intrinsic value. The search will seek to identify the lines category nature demarcatórias, while discussing unsustainable current model of economic development, result of Cartesian rationalism. Will performed consulting agreements and international documents, comparing the positions of several authors and institutions involved.Item Da indenizabilidade dos terrenos marginais de rios federais nas desapropriações agrárias: estudos de caso no estado de Goiás(Universidade Federal de Goiás, 2012-02-27) GUIMARÃES, Roberto élito dos Reis; NEVES, Cleuler Barbosa das; http://lattes.cnpq.br/3567330317986829The Item III of art. 20 of the Federal Constitution of 1988 prescribes that belong to the Union lakes, rivers and streams in any of its land area, or bathing more than one state, that serve as boundaries with other countries, or extending or come from a foreign country, referring also to marginal lands. However, INCRA, in fulfillment of its institutional role, over the past decades, many homeowners expropriated rural areas which are bounded by water bodies federal domain, indemnifying the land that tangent referred to water resources. Aiming to analyze the performance of INCRA in the State of Goiás, it was a collection of data and information before the Regional Heritage Management in Goiás Union concerning the federal rivers that bathe the State and their marginal lands. He got up data also at the regional superintendents of INCRA in the State of Goiás (SR-04 and SR-28/DFE) in order to identify the property expropriated, whose areas have focused on marginal lands and rivers federal compensation if there was this track marginal. The research was conducted under a qualitative approach, resorting to the legal sources, doctrine and jurisprudence relating to the object of study, having as the main landmark constitutional parental rights, past and current, moving also infra corresponding standards. In light of legal dogmatics in its contemporary design, the equalization of legal antinomies and collision of principles evident in the rulings sympathetic to the issue came to the conclusion that the criterion of the navigability of water bodies is no more restrictive element to indicate the dominion Union on marginal lands mentioned in the section III, art. 20, CF/1988. Likewise, it is not the INCRA indemnify the particular strip of land of rivers federal marginal land taken by expropriation in such land, as such land under the 1988 Constitution came into the realm of the Union The case study indicated that 41 of the Settlement Projects in Goiás Incra forming limits with federal bodies of water such marginal land water bodies were not excluded from the amount of compensation to the expropriated ownerItem Pagamento pelos serviços ambientais: proteção das app s através do icms ecológico(Universidade Federal de Goiás, 2010-10-21) JUSTINIANO, Maria Augusta Fernandes; NEVES, Cleuler Barbosa das; http://lattes.cnpq.br/3567330317986829La recherche, sous un point de vue axiologique, a cherché à répondre à des questions relatives à droit de propriété rurale ayant pour basilaire le principe nucléaires de fonction sociale. L exigence de l environnement a été souligné dans le but de contribuer à la solution du problème de la réduction des zones protégées par la loi, en particulier les zones de préservation permanent. La recherche d alternatives au conflit vécues par les paysans entre la productivité et la durabilité n exploration de l activité rurale, a été fondée sur le droit fondamental à un environnement écologiquement équilibré, considéré par la Constitution comme une responsabilité de tous, du gouvernement et la société. En utilisant les solutions parmi les politiques publiques, a été identifié le Paiement des Services Écosystémiques (PSE) pour les agriculteurs en tant qu instrument de gestion de l environnement rendue possible grâce à des recettes de ICMS Écologique. Mettez en évidence le base théorique, en le droit Premial, défendu par Norberto Bobbio, en le principe de l égalité et le principe de solidarité dans la perspective de la justice distributive aristotélicienne.Item Exploração florestal certificada no cerrado: o crédito rural como mecanismo de fomento, controle e fiscalização(Universidade Federal de Goiás, 2010-04-26) MARQUES, Carla Regina Silva; MARIN, Eriberto Francisco Bevilaqua; http://lattes.cnpq.br/9078134881548192This search focuses on the Exploration of Wood in savanna, for certification, which aims to certify the origin of the product within the standards of sustainability. For this, some national and international methods have been decribed, as well as a brief description about the history and classification of Forest Certification. Secondly, the Rural Credit was exploited in its legal nuances and their applicability to logging. Finally, it was showed the possibility of logging in Savannah, in a sustainable way, when it was identified the main characteristics of this biome. In the end, it was concuded by the possibility of histype of agriculture activity in Savanna, to wich it can be used several lines of financing offered by financial institutions. From the legal point of view, highlighted the bias developer of Agricultural Law, in contrast to the bias sanctions Environmental Law.Item Políticas públicas de combate ao trabalho escravo rural contemporâneo no Brasil: análise da responsabilidade do Estado na erradicação da exploração da mão de obra escrava a partir dos paradoxos da realidade normativa, jurisprudencial e social brasileira(Universidade Federal de Goiás, 2012-02-29) NASCIMENTO, Arthur Ramos do; REIS, Daniela Muradas; http://lattes.cnpq.br/0010322004110521; COELHO, Saulo de Oliveira Pinto; http://lattes.cnpq.br/6725961067847325In o rd e r t o an a l yz e p ub lic p o li c ie s t o comb at s la ve la b o r , t hi s p ap e r p r e se nt s c o ns id e r a t io ns o n t he need t o imp r o ve me c ha n isms t o comb a t, as we ll a s t he r e co gnit io n o f s t a t e r e sp o ns ib i lit y a nd t he ju d ic i a l r e vi ew o f t he s e p o l ic i es . T he p r es e nt ed s t u d y co nc ep t s ab ou t co ntemp o r ar y s la v er y i n r u r al ar e a s a s a wa y o f i nd ic a t ing i t s mo r e imp o r t ant to t hi nk ab o u t mec ha ni sms t o comb a t ef f e ct i ve a nd ef f i c ie nt. I n t hi s d ir e ct io n we e xami ne t he p o li c ie s , s t a nd ar d s b as ed a nd p ar ad o xic a l asp ec t s o f Br az i l i a n r e a lit y. T he r e s e ar c h a l lowe d to ob s er ve t hat t he p er p e tu a t io n o f co ntemp o r ar y s la ve r y i s no t b y l ac k o f st a nd ar d s, b u t it s no n- imp leme nt at io n b y t he Go ver nme nt . Alt ho u gh c ap ab le o f imp r o veme nt , t he e xi s t i n g st a nd ar d s wo u ld b e su f f ic i e nt t o er ad ic at e t he p r ob lem, i f t he st at e' s mec ha ni sms wo u ld wo rk i n f a vo r o f huma n r i gh ts . I t p r e se nt s some su gg es t io ns i n t he se a r c h fo r imp ro veme nt o f e xi st i ng p u b li c p o lic i e s a imi ng f laws a nd s tr e ngt hs t o co ns id er . Af t er c o ns id e r i ng t he p a r ad o xes no rmat i ve ju r i sp rud enc e a nd so c ia l r e a l it y o f Br a z i l no te d t he r e l at i ve i ne f f i c ie n c y o f p r e ve n t i ve po l ic i es , b u t t her e ar e s t i l l i ns i gni f i c a nt i n q u ant i t y, a nd l ac k o f go ve r nme nt i nve stme nt i n p u b lic p o li c y t o co op er at e i n comb a ti n g co nt emp o r ar y ru r a l s l a v e lab o r .Item EMPRESA AGRÁRIA: Análise jurídica do principal instituto do Direito Agrário contemporâneo no Brasil(Universidade Federal de Goiás, 2010-07-28) PINHEIRO, Frederico Garcia; NEVES, Cleuler Barbosa das; http://lattes.cnpq.br/3567330317986829; TÁRREGA, Maria Cristina Vidotte Blanco; http://lattes.cnpq.br/3710736362842934This dissertation aims to present an overview of the legal theory adopted by the enterprise in Brazilian Enterprise Law, and thereafter, further studies specifically the agrarian enterprise, mainly to assess what were the legal innovations that appeared with the validity of the Civil Code of 2002, as well as the corresponding consequences for the Brazilian Agrarian Law that currently has in undertaking its primary agrarian institute.Item Trabalho análogo ao de escravo rural no Brasil do século XXI: novos contornos de um antigo problema(Universidade Federal de Goiás, 2010-05-20) SILVA, Marcello Ribeiro; PIETROBOM, Sílzia Alves Carvalho; http://lattes.cnpq.br/4479623908963181The objective of this paper is the study of rural labor analogous to slavery in Brazil of the 21st century. The goal of the research is to analyze the concept, characterization and the current mechanisms to combat this legal, social and economic phenomenon. Since some of the main obstacles to eradicating slavery-like working conditions are the absence of a precise concept of the phenomenon and the difficulty of its characteristics, this paper seeks to introduce the concept and identify the main features of this slavery-like labor, in hopes of contributing to its elimination. According to this paper, the concept of working conditions analogous to slavery outlined in article 149 of the Brazilian Criminal Code, with the wording of Law nº 10.803/2003, is broader than the concept of forced labor conceived by International Labor Organization. Thus, concludes this paper that the Brazilian Criminal Code´s Laws prohibit labor that is either forced or degrading, in essence using the concept of human dignity as its basis for outlawing all forms of modern slavery. This paper also concludes that although Brazil has achieved a prominent position in the fight against slavery-like labor, the legal mechanisms currently in existence to combat contemporary forms of slavery are not sufficient to solve the problem, a problem that is not only legal in scope, but also economic and social. Therefore, this paper defends the use of land expropriation as a mechanism to combat rural working conditions analogous to slavery for two reasons. First, because it represents the main instrument to implement agrarian reform, and, second, because land expropriation constitutes a penalty to the rural property owner who, ignoring the social function, forces workers to labor under slavery-like conditions. This paper uses the deductive method, relying on a qualitative research conducted from a bibliographic review of part of the available legal literature on the subject and from documents obtained in civil investigations and civil actions conducted by the public labor prosecutor.Item Instrumentos jurídicos para a organização das atividades agrárias da comunidade kalunga do engenho II(Universidade Federal de Goiás, 2012-03-06) SIQUEIRA, Roberta Cristina de Morais; MACHADO, Vilma de Fátima; http://lattes.cnpq.br/6256319627760082The research that follows discusses the way in which agrarian economic activities are organized in the community Kalunga of Engenho II, a collectivity of people living in the northeastern of Goiás state and has quilombola ancestry. It started from the assumption that the Association Kalunga of Cavalcante is a suitable instrument for economic and social development of the people and that impedes their progress does not relate to this organizational form, but an entire social structure that comes from the neo-liberal capitalism. Was used as a theoretical-methodological proposal to analyze and characterize the community through the established legal order in conflict with the law as an instrument of empowerment of local communities and social movements. To reach the proposed objective, we seek the theoretical reflections of the jurist and sociologist Boaventura de Sousa Santos, who proposes a reinvention of the right, using it as an instrument of transforming society through the action of social groups, and many other authors of reference, which are scattered throughout the body of research.Item Aplicação do princípio jurídico da precaução no processo administrativo de liberação dos cultivares e dos transgênicos LL62 e GM Embrapa 5.1(Universidade Federal de Goiás, 2012-02-27) SOUSA, Narliane Alves de Souza e; SANTOS, Nivaldo dos; http://lattes.cnpq.br/3359203015249134The current panorama experienced by society, from the perspective of genetic improvement, especially the vegetables, attracts the questioning about application of legal principle of precaution, this due to scientific uncertainty of possible damage that they may trigger on long term. Thus, due to changes in environmental conditions and effect of necessary human health by use of biotechnology has brought the principal object of this work is to analyze the precautionary principle and the process of releasing plants genetically altered and improved, in particular of cultivars and of transgenic crops under the legal perspective. Because two processes were analyzed for release of genetically modified organisms, which are the "rice LL62" Bayer and the bean "GM Embrapa 5.1" of Embrapa, being that the first is an application of experiment and the second a request for marketing. Noting that both the studies of genetic improvement and the protection of the environment are guarded by the Federal Constitution of 1988. Also, due the questions in the legal field study examined whether the Commission's release process Tecnic National de Biossegurança CTNBio follows the fulfilment of the minimum specifications required by the precautionary principle and whether they are sufficient to ensure food safety and to avoid possible irreversible degradation of the environment. Social and legal context, remaining evidenced differences polemics in relation to the said applications for the release and the precautionary principle, which encounters a single technological challenge to be respected. Thus, the Judiciary, under the Constitutional vision, the environment and administrative nature, should grant the scientific advancement with the fulfilment of minimum requirements for these releases or require the fulfilment of bureaucracy hailed by society?Item Ocupação coletiva de imóvel rural e desapropriação agrária(Universidade Federal de Goiás, 2010-10-28) SOUZA JÚNIOR, Edson José de; MARIN, Eriberto Francisco Bevilaqua; http://lattes.cnpq.br/9078134881548192This paper proposes a study about the interpretation of legal provisions that establish the new regulatory framework of one of the mean legal institutions of official performance allusive to agrarian reform, that is the expropriation by social interest to the agrarian reform. This reform is also known as agrarian expropriation, especially under the perspective of the consequences of collective occupation of rural property in the process of inspection or administrative assessment, or that is about to judge the respective action of agrarian expropriation. One concern that guided this study was to indicate the list of government initiatives to try to contain conflicts in the field, as well as to check to the most diverse jurisdictional understandings these incursions resulted. As theoretical support of this work, the normativity, the relevance of the principle of human dignity and of the nature protection and the centrality that the principle of social function bears in the current stage of "evolution" of parental rights were analyzed. This occurred without forgetting that there was an expansion of the content, inserted in a context of class struggle, a process of flows and inflows, advances and setbacks. We sought to accomplish an interpretation more in line with the normativity of the constitutional provisions, in view of the binding and normative force of the constitutional principles, especially of the social function of property. The intention was to resolve the apparent conflict between fundamental rights, since the balance between the respective constitutional values, aiming to achieve the right to access to land as social right, therefore, fundamental right.Item A redução das desigualdades sociais e o acesso às novas tecnologias de informação e comunicação no meio rural(Universidade Federal de Goiás, 2012-03-19) SOUZA, Sérgio Ricardo Moreira de; GONÇALVES NETO, João da Cruz; http://lattes.cnpq.br/6257334752072083The purpose of this paper is to analyze the impacts of the use of new information and communication technologies to the democratic process in the light of democratic and constitutional theory verify that the policies of digital inclusion in rural Federal Government are democratic and constitutional. For this, the thesis will use the line-critical methodology, and research the type-legal and historical literature. The way to exercise citizenship in the public sphere is extremely important for the conduct of relations between human beings and their fellow citizens, and can contribute to reducing social inequalities and social exclusion. And during each historical period, techniques or technologies of information and communication were not only support for the spread of knowledge, but to bring together groups that had converging interests, be they articulated for the realization of the public, private or common interest. The concentration of these techniques or technologies by a small group of society causes imbalance in the social life, since it is the latent power of manipulation that accompanies the use of these means of transmission of the language.Item Intervenção do estado na agricultura: política de desenvolvimento agrário, tributação e incentivos fiscais(Universidade Federal de Goiás, 2010-09-08) VIEIRA, Lucas Bevilacqua Cabianca; NEVES, Cleuler Barbosa das; http://lattes.cnpq.br/3567330317986829Throughout the agricultural history of Brazil-colony to nowadays, the State is an agent of the Spotlight: in the definition of regulatory frameworks, encouraging private initiative, or even as a direct economic agent. Since this the present work intends to make a brief historical summary of state intervention in agriculture activity, with the prospect of detail in the marcha para o oeste, in order to understand the evolution of Brazilian agrarian policy with emphasis on taxation. Considering the modalities of state intervention in the economic order there shall be a topical analysis of tax incentives as an instrument of agrarian policy, taxes imposed on us: the rural property (ITR), the income of rural activity (IRPF and IRPJ) and agricultural products (ICMS) in an internationalized setting. Considering the demands of the agricultural sector (tax cuts, simplification of the system and eliminating distortions of competition) its urgent to adopt an effective agricultural policy in compliance with the standards of public finances and the guidelines of the Multilateral System Trade and MERCOSUR.