Reflexões sobre a possível inconsistência da base de cálculo do ITR

Abstract

The Rural Territorial Tax is a tribute that is very little versed in our homeland doctrine and its study requires a multidisciplinar approach, as it touches on several branches of law, such as civil, environmental and agrarian. Truly, today it presents little connotation in the national fiscal scenario. From the limits set on taxation, the legal nature of taxes and the peculiarities of this tax, as well as the positioning of several jurists in this regard, using the hypothetical deductive method, we sought to ascertain the reasons. To this end, the study also went through its history, the relevant legislation and the treatment given to property tax located in the countryside, in foreign law. It was found that the tax calculation base in question, according to the calculation method determined by our infra-constitutional legislation, mitigates the constitutional archetype, does not meet the principle of the social function of property and is not in line with the principle of contributory capacity, even in the face of progressive tax rates