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Lecturas sobre Derecho Agrario

Author

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  • Autores varios

Abstract

La tierra como objeto de gravámenes ha sido materia de diversos enfoques que han propiciado igualmente algunas líneas de política tributaria. Son numerosos los interrogantes planteados por la hacienda pública sobre el tema, por ejemplo, que siendo la tierra una forma de riqueza importante no paga lo que corresponde; que es necesario establecer incentivos tributarios a las actividades agropecuarias; que los latifundios improductivos deben pagar un mayor impuesto; que los campesinos pequeños deben tener un tratamiento especial; que es necesario diferenciar fiscalmente el suelo urbano y el rural; que la propiedad de la tierra se ha concentrado y los impuestos deberían reflejar esta realidad; que la actividad agrícola es la que más ha soportado la inseguridad y la violencia y por ello ha perdido valor e importancia fiscal; y que el sector agrícola tiene los más altos índices de evasión.

Suggested Citation

  • Autores varios, 2006. "Lecturas sobre Derecho Agrario," Books, Universidad Externado de Colombia, Facultad de Derecho, edition 1, volume 1, number 158, October.
    • Handle: RePEc:ext:derech:158
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    Keywords

    derecho agrario;

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