Tributação Do Agronegócio (itr, Icms E Funrural) E Desenvolvimento Sustentável

Content Provider	Semantic Scholar
Author	Folloni, André Parmo Borghi, Vitor José
Copyright Year	2019
Abstract	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.
Starting Page	32635
Ending Page	32635
Page Count	1
File Format	PDF HTM / HTML
DOI	10.5902/1981369432635
Volume Number	14
Alternate Webpage(s)	https://periodicos.ufsm.br/revistadireito/article/download/32635/pdf
Alternate Webpage(s)	https://doi.org/10.5902/1981369432635
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article