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Previous issue date: 2008-04-10 === The thesis has for objective to study the instruments of intervention in the land market used
by the Brazilian government in the period 1997-2002, and that were the concession of credit
for the purchase of land and the taxation of agricultural land (the ITR). The purpose of this
study was to investigate the possibilities and limitations of these instruments as mechanisms
of increasing the access to the land by the rural landless workers as well as by the small
farmers endowed with insufficient land. The central question underlying the analysis
presented is to what extent such instruments were sufficient to serve effectively as substitutes
of the traditional process of agrarian reform, centered on land redistribution. This analysis is
based on a bibliographic survey covering the theories of the agricultural land markets and also
of the agricultural land taxation, in both cases focusing on the Brazilian case. However, the
thesis extends itself also to the experiences of some Latin American countries in what matters
the experiences with the new agrarian reform policy tools adopted in Brazil in the period
under analysis. The empirical analysis presented in the thesis used extensively the following
data sources: 1) the Cadastro de Im?veis Rurais of INCRA, accompanied by the respective
Estat?sticas Cadastrais , both of them relative to 1998; 2) the 1995-96 Agricultural Census of
IBGE, and, in particular, the special tabulations of this Census generated for the Project of
Technical Cooperation INCRA/FAO; 3) consolidated listing of the "C?dula da Terra"
Program (PCT) and report on the families benefited by the PCT and Land Bank, both of them
provided by the Ministry of Agrarian Development (MDA), including, respectively, the
periods 1997-2002 , 2000-2004 and 1999-2004; 4) report with tables showing the areas
declared of social interest for the purpose of land reform, and report on the farms that were
expropriated for the purpose of agrarian reform, both of them provided by INCRA, covering,
respectively, the periods 1964-1985 and 1979-2002. The arguments developed in the thesis
are based, also, on data on agricultural land prices collected by Getulio Vargas Foundation
(covering the period 1982-1998); Statistics on Land Taxes of INCRA, for the periods 1975-
1978 and 1982-1989; Statistics relative to the ITR profile, relative to 1997, furnished by the
Secretaria da Receita Federal (SRF); and Statistics on the revenues administered by the SRF,
for the period 1990-2001. The study concludes that, contrary to what has been propagated by
its defenders, the new agrarian reform instruments, implemented by the country in the period
under analysis, were not capable of generating an effective increase in the access to the land
by the small producer in Brazil. In addition, the analysis of relevant aspects of the institutional
reality of the rural land markets in Brazil indicates that these instruments, at least in the form
that they were conceived, would not be capable of promoting a significant change in our
agrarian structure. === O trabalho tem por objetivo estudar os instrumentos de interven??o no mercado de terras
rurais utilizados no Brasil no per?odo 1997-2002, que s?o o cr?dito fundi?rio e o imposto
territorial rural (ITR), com vistas a analisar suas possibilidades e limita??es como
mecanismos de amplia??o do acesso ? terra aos trabalhadores rurais sem terra e com terra
insuficiente. A quest?o central que est? subjacente ? an?lise realizada ? em que medida tais
instrumentos s?o capazes de servir efetivamente de substitutos do processo de reforma agr?ria
mediante desapropria??o de terras ociosas. Para a elabora??o do trabalho foi realizado, de um
lado, levantamento bibliogr?fico que permitisse dar conta da teoria relativa ao mercado de
terras rurais e ? tributa??o da terra agr?cola, assim como dos aspectos hist?ricos e
institucionais referentes ? interven??o no mercado de terras rurais de alguns pa?ses latinoamericanos.
Al?m disso, foi igualmente considerada a literatura especializada sobre o caso
brasileiro, no que diz respeito tanto ao mercado de terras rurais, quanto ao cr?dito fundi?rio e
ao ITR. De outro lado, para a an?lise emp?rica pertinente ao tema em estudo, lan?ou-se m?o
das seguintes informa??es estat?sticas: Cadastro de Im?veis Rurais do INCRA, e respectivas
Estat?sticas Cadastrais, ambos de 1998; Censo Agropecu?rio do IBGE, de 1995-1996, e, em
particular, informa??es das tabula??es especiais deste Censo produzidas no ?mbito do Projeto
de Coopera??o T?cnica INCRA/FAO; Listagem consolidada do Programa C?dula da Terra
(PCT), Relat?rio de fam?lias beneficiadas pelo PCT e Relat?rio de fam?lias beneficiadas pelo
Banco da Terra, do Minist?rio do Desenvolvimento Agr?rio (MDA), abrangendo,
respectivamente, os per?odos 1997-2002, 2000-2004 e 1999-2004; Relat?rio com quadros
demonstrativos das ?reas declaradas de interesse social para fins de desapropria??o e
Relat?rio anal?tico da desapropria??o de im?veis rurais, ambos do INCRA, abrangendo,
respectivamente, os per?odos 1964-1985 e 1979-2002; Estat?sticas de pre?os de terras
agr?colas da Funda??o Get?lio Vargas (FGV), relativas aos anos de 1982 a 1998; Estat?sticas
Tribut?rias do INCRA, nos per?odos 1975-1978 e 1982-1989; Estat?sticas relativas ao Perfil
do ITR, de 1997, da Secretaria da Receita Federal (SRF); e Estat?sticas de arrecada??o da
receita administrada pela SRF, no per?odo 1990-2001. O estudo conclui que, ao contr?rio do
que tem sido propagado pelos seus defensores, os instrumentos adotados no pa?s, no per?odo
considerado, n?o foram capazes de garantir de forma significativa a referida amplia??o do
acesso ? terra. Ademais, a an?lise de aspectos relevantes da realidade institucional do mercado
de terras rurais brasileiro indica que dificilmente estes instrumentos, tal como foram
implementados, seriam capazes de promover modifica??o importante em nossa estrutura fundi?ria.
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