O imposto territorial rural e os municípios: o impacto nas receitas municipais e a renúncia fiscal

O artigo reúne uma análise do impacto da arrecadação do Imposto Territorial Rural no período de 1995 a 1997 nos municípios paulistas de Bragança Paulista, Franca e Porto Ferreira frente à composição das receitas municipais. A análise é realizada com base nas legislações do imposto vigentes no período e realiza comparações de arrecadação e projeções tendo como referência os valores da terra nua arbitrados pela Secretaria da Receita Federal (SRF) e pesquisados pelo Instituto de Economia Agrícola da Secretaria de Estado dos Negócios da Agricultura e Abastecimento de São Paulo. Os resultados da pesquisa indicam percentuais de evasão fiscal que atingiram de 18% a 52% e inadimplência de até 31% e esse perfil de evasão se acentua quando a partir de 1996 a SRF deixa de estabelecer o valor da terra nua mínimo (VTNm) e passa a tomar como referência apenas os valores declarados pelo contribuinte.

The distribution of agricultural land and the question of agrarian reform in Brazil

Agrarian reform has long been an acute issue in Brazil, where the distribution of cultivable land is extremely unequal. The Land Statute adopted by the military in 1964 constituted a genuine reform programme, which, however, was never implemented as the government chose to modernize agriculture and expand cultivated areas. This has prevented the poorest from having access to the land.-from English summary

Imperialismo e educação do campo: uma análise das políticas educacionais no estado de Rondônia a partir de 1990

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

The impact of the law 10,267/2001 in the brazilian rural registration

The publication of the Law 10,267 of 08/28/2001 changed the paradigm of rural registration in Brazil, because this law known as the Law of Georeferencing has created the National Registration of Rural Property, that unifies in a common basis different registrations present in several government agencies, such as the National Institute for Colonization and Agrarian Reform (INCRA), the Secretariat of Federal Revenue, the Brazilian Institute of Environment and Natural Resources, and the National Indian Foundation. Also, this new registration system has a graphical component which has not existed until such date, where the boundaries of rural property are georeferenced to the Brazilian Geodetic System. This new paradigm has resulted in a standardization of the survey and its representation of rural properties according to the Technical Standard for Georeferencing of Rural Properties, published by INCRA in compliance with the new legislation. Due to the georeferencing, the creation of a public GIS of free access on the Internet was possible. Among the difficulties found it may be observed the great Brazilian territory, the need for specialized professionals, and especially the certification process that INCRA has to perform for each georeferenced property. It is hoped that this last difficulty is solved with the implementation of the Land Management System that will allow automated and online certification, making the process more transparent, agile and fast.

Site Selection for Restoration Planning: A Protocol With Landscape and Legislation Based Alternatives

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Outcome of the agrarian reform in Brazil during the last two decades

The agrarian reform allows for land redistribution and gives rural workers the opportunity to develop their life projects, rescuing the dignity of a historically excluded population. The conquest of the land carries significances that span from the rescue of citizenship to the improvement of living conditions due to the acquisition of goods, products and services. It is pointed out that in Brazil there still exists a marked concentration of large-landed estates. In this sense, this work had the objective of analyzing the Brazilian agrarian reform process during the last two decades. In this period the country had three Presidents, two of them elected with the support of the Rural Landless Workers Movement, increasing the expectations in relation to the fulfillment of the agrarian reform. The advances in the policies of rural settlements are notable; however, the structure of large-land estates remains unaltered. In the last two years (2011 and 2012) the number of settled families, as well as the number of settlements accomplished, were the worst since 2006. The priority of the current government is the eradication of extreme poverty and, in this sense, the agrarian reform becomes an essential policy to contribute to such goal, since with the distribution of the property of the land also diminishes the concentration of wealth.

O Processo de estrangeirização da Terra no Brasil: estudo de caso da empresa Umoe Bioenergy no município de Sandovalina (SP)

From the agri-food crisis of 2007/2008, we live an intensifying period in the global land rush. The land grabbing is analyzed as a process that occurs on a global scale, especially to countries in Africa and Latin America, the main targets of the current global competition for land, because beyond the earth have low prices and the legislation be flexible, low and ineffective supervision of the state (especially in the issue of environmental and labor laws), also have vast tracts of arable land, with fertile soils and high availability of water resources (the latter element has become relevant in that case analysis). In addressing the land foreignization in the XXI century it is necessary to speak about the issue of biofuels and bioenergy, since it is these that define the current phase of land foreignization in Brazil. In the 1970s occurred the first incentive to produce ethanol in the sugarcane cultivation, with the policy of the National Alcohol Program (PROALCOOL). From the 2000s this interest again sharpened up and foreign capital began to see in Brazil a great opportunity for a production facility and purchase of old agro-processing plants that were implanted in PROALCOOL period but who were disabled. This is the case of Umoe Bioenergy, Norwegian company that in 2006 started its production in the municipalities of Narandiba and Sandhurst, located in the Pontal do Paranapanema region that, in turn, is the region of São Paulo with larger agrarian conflicts, settlements land reform, land grabbing and high poverty rates...

Pension legislation for federal public servants in Brazil

This paper addresses the creation of pension funds for federal civil servants in Brazil, analyzing the existing legislation and regulation on this issue. To this end, it takes off based on the genesis of the Brazilian private pension plans, logging the emergence of private funds as well as the existence of various laws and constitutional amendments prior to Law 12.618/2012, which provided for the pension funds system for Brazilian federal public servants. It also identifies proponents and opponents to the Foundation for Pension Funds of Federal Civil Servants (FUNPRESP), signaling the discursive construction of the pension fund schemes as central character in contemporary welfare capitalism. Finally, presents controversial aspects of the new pension fund law developments in Brazil.

Evaluation of the relationship between education and sustainability in peasant movements: The experience of the National Education Program in Agrarian Reform

Brazil is one of the largest agricultural producers in the world. However, its agrarian composition is based on two markedly different production models, particularly in relation to sustainability: a peasant family agriculture, which plays an important role in food production for domestic consumption and advocates agro-ecological practises; and agribusiness, the politically and economically hegemonic model that produces commodities for export based on monoculture and intensive use of pesticides. Therefore, in order to create the means to develop peasant lands, social movements and peasants have engaged themselves politically and defended an education model grounded in sustainable practises of production and social organisation. Taking this into account, the main purpose of this paper is to analyse and assess the Brazilian experience of integration between education and sustainability, in the National Education Program in Agrarian Reform (PRONERA). To accomplish this aim, a survey with a semi-structured questionnaire was carried out among teachers, students, monitors, and coordinators of the course offered by PRONERA. The surveys showed that the courses are promoting the concepts of sustainability among peasants. However, many adjustments need to be taken into consideration during the planning process for the next courses offered by PRONERA.

Adequabilidade das áreas de vegetação ripária da microbacia do Córrego Comur - Botucatu (SP) em função da legislação ambiental

The inadequate soil use is an aggravating factor of the environmental degradation and ecological unbalance. The analysis of the use and covering of the soil, by information of Remote Sensing, constitutes a technique of great usefulness to the planning and administration of the ordered occupation and rational of the physical middle, besides making possible to evaluate and to monitor the preservation of areas of natural vegetation. This work sought to evaluate the conflicts of soil use in permanent preservation areas (PPA) in Stream Comur watershed - Botucatu (SP) through Geographical Information System and satellite image of 2009. The study area is located among the geographical coordinates 48o 23’ 04” to 48o 25’ 54” of longitude WGr. and 22o 44’ 42” to 22o 48” 12” of latitude S with an area of 1,719.6 ha. The results allowed to verify that the geoprocessing techniques were of fundamental importance in the identification of the areas of soil use, of APP and of conflicts among use and PPA where it leaves of the areas of APP is being used inadequately. In terms of environmental sustainability, it can be deduced that the watershed is very unfavorable, once it presents 70.67% of area used inadequately with sugarcane and pasture.