A tributação da terra e a concentração fundiária no Brasil

Abstract

The rural land tax is a tribute instituted by the Federal Constitution with the intention of serving as an instrument for the country's agrarian policy. Through its progressiveness and its fixed rates, the tax would be used to discourage the maintenance of unproductive properties, which would then be expropriated for the purposes of agrarian reform. Under this assumption, this study analyzes the effectiveness of the aforementioned tax in fulfilling its functions, namely, regulatory, in the fight against land concentration, deconcentrating and redistributing wealth, through the identification of unproductive properties and, therefore, subject to expropriation for purposes of agrarian reform and tax collection. For this, a historical perspective of the institution of the rural land tax is presented, together with an analysis of the genesis of land concentration in Brazil, combined with the dissection of the functions performed by the land tax in the legal system. This dissertation concludes that the tribute fails to fulfill its constitutional functions, in view of the increase in land concentration, the low expression of expropriated properties and the low tax collection. In this way, the study proposes to list elements of the tax's normative structure that contribute to its ineffectiveness and presents perspectives of normative changes that can guarantee the best fulfillment of its constitutional functions.