TAXATION OF AGROBUSINESS (ITR, ICMS AND FUNRURAL) AND SUSTAINABLE DEVELOPMENT
This article aims to examine and question the influence of taxes on sustainable development in Brazil, more specifically regarding the incidence of taxation on agribusiness. Using the literature review methodology and the analysis of published data, the text begins by understanding the national deve...
| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal de Santa Maria
2019-08-01
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| Series: | Revista Eletrônica do Curso de Direito da UFSM |
| Subjects: | |
| Online Access: | https://periodicos.ufsm.br/revistadireito/article/view/32635 |
| _version_ | 1818189692892348416 |
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| author | André Folloni Vitor Borghi |
| author_facet | André Folloni Vitor Borghi |
| author_sort | André Folloni |
| collection | DOAJ |
| description | This article aims to examine and question the influence of taxes on sustainable development in Brazil, more specifically regarding the incidence of taxation on agribusiness. Using the literature review methodology and the analysis of published data, the text begins by understanding the national development as one of the fundamental objectives of Federative Republic of Brazil, and the function of Tax Law in its promotion. Then it moves on to the individual examination of three of the most relevant taxes in agribusiness, namely the Tax on Rural Territorial Property – ITR, Tax on Circulation of Goods and on Interstate and Intermunicipal Transport Services, and Communication Services – ICMS and Contribution to the Assistance Fund for the Rural Worker – Funrural. At the end, it concludes that the national tax system, to be suitable for the persecution of the objectives fixed in the Constitution, must promote the development, which has not occurred in the cases reviewed. |
| first_indexed | 2024-12-11T23:46:52Z |
| format | Article |
| id | doaj.art-4f81d1a36644417ab7a30d0936bbbc87 |
| institution | Directory Open Access Journal |
| issn | 1981-3694 1981-3694 |
| language | Portuguese |
| last_indexed | 2024-12-11T23:46:52Z |
| publishDate | 2019-08-01 |
| publisher | Universidade Federal de Santa Maria |
| record_format | Article |
| series | Revista Eletrônica do Curso de Direito da UFSM |
| spelling | doaj.art-4f81d1a36644417ab7a30d0936bbbc872022-12-22T00:45:36ZporUniversidade Federal de Santa MariaRevista Eletrônica do Curso de Direito da UFSM1981-36941981-36942019-08-01142e32635e3263510.5902/198136943263516859TAXATION OF AGROBUSINESS (ITR, ICMS AND FUNRURAL) AND SUSTAINABLE DEVELOPMENTAndré Folloni0Vitor Borghi1Pontifícia Universidade Católica do Paraná / PUCPRPontifícia Universidade Católica do Paraná / PUCPRThis article aims to examine and question the influence of taxes on sustainable development in Brazil, more specifically regarding the incidence of taxation on agribusiness. Using the literature review methodology and the analysis of published data, the text begins by understanding the national development as one of the fundamental objectives of Federative Republic of Brazil, and the function of Tax Law in its promotion. Then it moves on to the individual examination of three of the most relevant taxes in agribusiness, namely the Tax on Rural Territorial Property – ITR, Tax on Circulation of Goods and on Interstate and Intermunicipal Transport Services, and Communication Services – ICMS and Contribution to the Assistance Fund for the Rural Worker – Funrural. At the end, it concludes that the national tax system, to be suitable for the persecution of the objectives fixed in the Constitution, must promote the development, which has not occurred in the cases reviewed.https://periodicos.ufsm.br/revistadireito/article/view/32635agronegóciodesenvolvimentointervenção do estadotributação. |
| spellingShingle | André Folloni Vitor Borghi TAXATION OF AGROBUSINESS (ITR, ICMS AND FUNRURAL) AND SUSTAINABLE DEVELOPMENT Revista Eletrônica do Curso de Direito da UFSM agronegócio desenvolvimento intervenção do estado tributação. |
| title | TAXATION OF AGROBUSINESS (ITR, ICMS AND FUNRURAL) AND SUSTAINABLE DEVELOPMENT |
| title_full | TAXATION OF AGROBUSINESS (ITR, ICMS AND FUNRURAL) AND SUSTAINABLE DEVELOPMENT |
| title_fullStr | TAXATION OF AGROBUSINESS (ITR, ICMS AND FUNRURAL) AND SUSTAINABLE DEVELOPMENT |
| title_full_unstemmed | TAXATION OF AGROBUSINESS (ITR, ICMS AND FUNRURAL) AND SUSTAINABLE DEVELOPMENT |
| title_short | TAXATION OF AGROBUSINESS (ITR, ICMS AND FUNRURAL) AND SUSTAINABLE DEVELOPMENT |
| title_sort | taxation of agrobusiness itr icms and funrural and sustainable development |
| topic | agronegócio desenvolvimento intervenção do estado tributação. |
| url | https://periodicos.ufsm.br/revistadireito/article/view/32635 |
| work_keys_str_mv | AT andrefolloni taxationofagrobusinessitricmsandfunruralandsustainabledevelopment AT vitorborghi taxationofagrobusinessitricmsandfunruralandsustainabledevelopment |