O IMPOSTO TERRITORIAL RURAL E OS DESAFIOS POLÍTICOS FRENTE AO SISTEMA TRIBUTÁRIO NACIONAL

THE RURAL LAND TAX AND THE POLITICAL CHALLENGES FOR ITS STRUCTURING IN BRAZIL

Abstract

The Rural Land Tax (known as ITR) is in the run-up to political problems that limit the performance of its tax and extra-tax functions in Brazil. Neoliberal practice has led to the organization of a Fiscal State, constantly constrained by public debt, to the detriment of a Social State, which could allow the reduction of inequalities. Fiscal justice is a sine qua non condition for the maintenance of the social protection system, but this requires a tax reform that is rejected by hegemonic class fractions, benefited by a tax system that maintains its privileges while feed back itself Brazilian dependence on the world economy. Based on the spatialization of the data from the collection of the tax and the analysis of other studies that pointed out problems that could be resolving for a better use of ITR, we identified that some obstacles, which can be technically equated, remain insoluble due to the political capture exerted by a fraction of the hegemonic class, with a view to maintaining the expanded accumulation of its capital.