O cumprimento da função extrafiscal do imposto territorial rural na região centro oeste

Detalhes bibliográficos
Ano de defesa: 2008
Autor(a) principal: Anderson, Rogério Oliveira lattes
Orientador(a): Neves, Cleuler Barbosa das lattes
Banca de defesa: Neves, Cleuler Barbosa da, Falconi, Luiz Carlos, Souza Filho, Carlos Frederico Marés de
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Universidade Federal de Goiás
Programa de Pós-Graduação: Programa de Pós-graduação em Direito Agrário (FD)
Departamento: Faculdade de Direito - FD (RMG)
País: Brasil
Palavras-chave em Português:
Palavras-chave em Inglês:
Área do conhecimento CNPq:
Link de acesso: http://repositorio.bc.ufg.br/tede/handle/tede/12807
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.