O cumprimento da função extrafiscal do imposto territorial rural na região centro oeste
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2008-09-02
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Universidade Federal de Goiás
Resumo
From the legal neo-positivism (or after) the principles succeeded in gaining the
status of rule of law endowed with enough normative density for the direct
regulation of intersubjective interactions. From there in ahead, the principles
stepped into the contemporary constitutions in order to clear its position on the
Kelsen normative pyramid. In this sense, when conditioning the property rights,
the principle of social function is the absolute rule of law in the Brazilian legal
system. As much as that the Agrarian Constitution is served by institutes of the
legal-repressive order and also by the premial order just to make to be valid the
principle on screen. Thus, the property that does not fulfill its social function
may suffer agrarian dispossession or higher taxation. The agrarian extrafiscality
is an institute of premial order, linked to the economic condition of the social
function of rural property, which determines the progressivity or regressivity of
tax rates depending on the productivity of rural property. More productive
property, lower the rates that apply, and vice versa. However, it is observed that
productivity has not been truly encouraged as the Constitution specifies why it is
necessary to provide interpretation that, in preserving the usual legislation make
it conforms to the exercise of the ownership to fulfill its social function,
especially with regard to their economic condition, which is the agrarian
productivity.
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Citação
ANDERSON, R. O. O cumprimento da função extrafiscal do imposto territorial rural na região centro oeste. 2010. 165 f. Dissertação (Mestrado em Direito Agrário) - Universidade Federal de Goiás, Goiânia, 2008.