Proposta de metodologia para determinação da arrecadação potencial do imposto territorial rural em municípios paranaenses

Abstract

Brazilian tax collection on rural properties has been criticized for its low effectiveness on its inspection function and its enforcement mission to combat unproductive latifundium. Among the factors that contribute to the evasion of this collection, there is the self-declaration of the tax. Then, in addition to a fragile inspection, the tax rate is established by the taxpayers. Therefore, it arises the necessity of a definition of parameters and qualified information by the public entities for the development of the effectiveness of the inspection process. Thus, this research aimed to propose a methodology that allows estimating the potential collection of tax on rural territorial property (ITR – Imposto Territorial Rural) by municipalities in Paraná, conducted by official information by public entities. For this purpose, were employed the information available at the database from the National Institute for Colonization and Agrarian Reform (INCRA - Instituto Nacional de Colonização e Reforma Agrária) of Paraná; from the Environmental Rural Registry (CAR – Cadastro Ambiental Rural); from the Brazilian Agricultural Research Corporation (Embrapa - Empresa Brasileira de Pesquisa Agropecuária); from the Department of Rural Economy of the Secretariat of Agriculture and Supply – Paraná (SEAB - Departamento de Economia Rural da Secretaria de Estado da Agricultura e Abastecimento); and orbital imaging databy Sentinel. This research results point to the possibility of obtaining information on rural registries. Through a database that allows the municipalities to generate the necessary parameters to calculate the potential collection of the tax on the rural territorial property, it is possible to confront the data provided by the self-declaration of the taxpayers. The applicability of the proposed methodology grants the responsible managers of the tax collection to effectively inspect this collection and its inspection function, in addition to its enforcement mission.