Implications of the rural territorial tax (RTT) on Brazilian functionalized property in light of the 1988 Constitution

Abstract

This article aims to explore the basic characteristics of the Rural Territorial Tax - RTT - in Brazil, with a focus on achieving the social function of property. For this, it aims to outline the main aspects of the evolution of property rights around the globe, as well as in Brazil, from the occupation of lands by the Portuguese Crown to modern times. The research method addressed is bibliographic, documentary, qualitative and primarily deductive. Meanwhile, it narrates the property with inspiration in the ideals of liberalism and what are the consequences arising from the development in the tax area. Therefore, it explores the main nuances of the State's power to tax, especially with regard to the RTT - when measuring the level of effectiveness of said tax, whether in its fiscal or extrafiscality aspect, within the fundamental bias of the Federal Constitution of 1988.