Intervenção do estado na agricultura: política de desenvolvimento agrário, tributação e incentivos fiscais
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Universidade Federal de Goiás
Throughout 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.
VIEIRA, Lucas Bevilacqua Cabianca. Government intervention in agriculture: agrarian polity, taxation and tax incentives. 2010. 128 f. Dissertação (Mestrado em Ciências Sociais Aplicadas - Direito) - Universidade Federal de Goiás, Goiânia, 2010.