A relevância de políticas públicas tributárias para o desenvolvimento e fortalecimento da agricultura familiar no Brasil

Abstract

The present work analyzes the relevance of public policies of a tax nature for the development and strengthening of family agriculture in Brazil. In order to do so, a panorama was initially drawn out listing the structural characteristics of such an agrarian model, as well as the form of institutionalization of agrarian policies in the country. Its importance was emphasized in the achievement of food security, contribution to the achievement of sustainable development, generation of employment and income to foster regional development. To achieve these goals, it is possible to apply tax-related public policies and extra-fiscal nature, such as the application of tax benefits and incentives. Despite its importance, it was verified that few are the public tax policies adopted, and that in addition its effectiveness is questioned. Public policies of the states of Minas Gerais, Mato Grosso do Sul, Rio de Janeiro, Rondônia and Paraná were discussed, confirming the need to create others. The methodology adopted will be the bibliographical, descriptive and critical-dialectic. The theoretical framework that will guide this article will be the neoconstitutionalist, aiming beyond the recognition of the normative force of the Constitution, expansion of the constitutional jurisdiction and new dogmatic and constitutional interpretation.