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

the paper brings an analysis about the impact of the rural territorial tax on the composition of the municipal taxes, during the period 1995-1997, in the villages bragan？a paulista, franca e porto ferreira, of the s？o paulo state. the work was done based on the tax legislation in that period and compares collections and projections according to the values of the land without any agricultural utilization, cited by agricultural economy institute and supplying secretary of s？o paulo, and indicates the profiles of tax evasion when the federal collections secretary doesn？t establish the minimum value of the land without agricultural utilization to be declared by contributor.