A regra-matriz de incidência do Imposto sobre a Propriedade Territorial Rural




The aim of this paper is the construction of the tax incidence mold role on the Rural Territorial Property, having the valid legal norms that compose the positive law as the starting point and object of our study. The election of the subject happened because the right construction of the incidence mold role by the careful analysis of each one oftheir criteria and regarding the constitutional principIes have shown an efficient way to solve questions regarding an specific tax. Being a question of a study with scientific aims, initially we have talked about question restricts to the Law General Theory and to the Legal Philosophy, such as the legal norm analysis, the positive law definition and the legal system definition. We have further broached the legal incidence phenomenology, emphasizing the positive and the application of the tributary legal norms. We have used the resources provided by Semiotic, appropriate theory for language study, which is the only way so that we get knowledge, being our study object of language. Finally, with the elaboration ofthe syntactic plan ofthe tax incidence mold role on the Rural Territorial Property, properly constructed by their material, spatial, worldly, quantitative and personal criteria, we have done a correlation with the other semiotic plans: the semantic and the pragmatic


imposto territorial rural direito tributario

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