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- Title
A constitucionalidade das contribuições previdenciárias do setor rural.
- Authors
de Pinho Filho, Mário Pereira
- Abstract
This present work contains relevant study of social security tax constitutionality of the rural sector. Differently what occurs in most of the majority urban enterprises, in which social security tax incides on the remuneration of the workers, in the rural sector was adopted the gross revenues from the commercialization production as the basis of incidence of the tax of individuals employers, legal entities and agribusiness. Such tax has been the object of questions as to its constitutionality. In spite of that, various sectors of the economy have been adopted the recipe as the calculation basis for social security tax since 2011, by tax policy of the federal government known as the "releasing taxes of the payroll". For this reason, it is necessary to check out the validity of social security tax for the rural sector, at the constitutional order, to assess the risks arising from the application of systematic established for rural area to those other sectors. To achieve this objective, we will present the main aspects of the tax to the social security system, the social security tax of companies in general, and of those incidents on other bases, not the payroll, as well as the main aspects of the tax of the insured of the General Scheme of Social Security. It analyzes the arguments that substantiate the discussions about the unconstitutionality of the rural sector tax, and it is concluded that, with the edition of Constitutional Amendment n. 20 of 1998 and n. 42 of 2003, these extant overcome. Using the criteria proposed by doctrine, concludes that the tax of the rural sector not reproach the constitutional principle of isonomy tax.
- Subjects
BRAZIL; SOCIAL security taxes; TAX research; RURAL industries; CIVIL rights; CONSTITUTIONAL amendments; CONSTITUTIONAL law
- Publication
Cadernos de Finanças Públicas, 2012, Vol 12, p5
- ISSN
1806-8944
- Publication type
Article