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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

M?dulo fiscal: os problemas decorrentes da sua utiliza??o na classifica??o operacional dos (as) agricultores (as) familiares

Oliveira, Cesar Jos? de 31 May 2016 (has links)
Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-01-12T15:13:12Z No. of bitstreams: 1 CesarJoseDeOliveira_DISSERT.pdf: 1576213 bytes, checksum: a414da566bd848ff6bfd8807e3534330 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-01-19T17:11:49Z (GMT) No. of bitstreams: 1 CesarJoseDeOliveira_DISSERT.pdf: 1576213 bytes, checksum: a414da566bd848ff6bfd8807e3534330 (MD5) / Made available in DSpace on 2017-01-19T17:11:49Z (GMT). No. of bitstreams: 1 CesarJoseDeOliveira_DISSERT.pdf: 1576213 bytes, checksum: a414da566bd848ff6bfd8807e3534330 (MD5) Previous issue date: 2016-05-31 / A defini??o de agricultor (a) familiar, segundo a Lei 11.326, de 24 de julho de 2006, ? todo aquele (a) que pratica atividades no meio rural e atende simultaneamente aos seguintes requisitos: n?o detem ?rea maior do que quatro m?dulos fiscais; utiliza predominantemente m?o de obra da pr?pria familiar nas atividades econ?micas do seu estabelecimento; tem percentual m?nimo da renda familiar originado de atividades econ?micas do seu estabelecimento; e, dirije o estabelecimento com sua fam?lia. O que despertou interesse nesta investiga??o foi observar a exist?ncia de agricultores (as) que atendem aos requisitos desta defini??o, a exce??o apenas do tamanho da ?rea do estabelecimento, dimensionado na forma como foi constru?do o m?dulo fiscal, impedindo que possam ser classificados como agricultores (as) familiares, do ponto de vista operacional. A n?o classifica??o operacional de um agricultor (a) na condi??o familiar retira-lhe a possibilidade de acessar mais de uma dezena de pol?ticas p?blicas destinadas a apoiar esse grupo social. Considerando a hip?tese de inconformidade do atual m?dulo fiscal como unidade de medida agr?ria para estabelecer o dimensionamento econ?mico do im?vel rural para fins de classifica??o operacional do agricultor (a) familiar, este estudo estabelece como objetivo geral analisar a aplicabilidade deste m?dulo fiscal como um dos par?metros (dimensionamento da ?rea) adotados para fins de classifica??o operacional do agricultor (a)familiar. O trabalho emp?rico para levantamento de dados prim?rios foi realizado em Parelhas com um grupo de agricultores (as) que se encontra no estrato de ?rea acima de 120 hectares at? 280 hectres. Neste munic?pio o m?dulo fiscal ? de apenas 30 hectares, enquanto, por exemplo, em Mossor? ? de 70 hectares. A ado??o desse grupo de ?rea decorre do fato de os agricultores (as) de Mossor?, nesse estrato de ?rea, serem classificados como familiares diferente dos de Parelhas. Isso ocorre em raz?o das distor??es na constru??o do m?dulo fiscal. No levantamento de dados secund?rios para os ?mbitos nacional e estadual a fonte ? o Censo Agropecuario 2006, do IBGE. O levantamento de dados prim?rios ? obtido por interm?dio da realiza??o de entrevistas, organizadas em question?rios e aplicados junto a agricultores (as) e produtores (as). A partir do conhecimento, interpreta??o e an?lise dos dados obtidos na pesquisa de campo, conclui-se que metade dos agricultores (as) participantes da pesquisa podem ser classificados como agricultores (as) familiares, segundo os crit?rios da defini??o operacional, ? exce??o apenas do crit?rio do m?dulo fiscal do munic?pio de Parelhas. Esse resultado corrobora a hip?tese inicial deste estudo, segundo a qual ? inadequada a utiliza??o desse m?dulo fiscal para fins de classifica??o operacional do agricultor (a) na condi??o familiar. / The operational definition states that family farmer, according to the Law 11.326 of July 24, 2006, is all those that are practicing activities in the rural environment and simultaneously meets the following requirements: does not hold area larger than four fiscal modules; predominantly uses labour force of his own family in the economic activities of his establishment; It has minimum percentage of family income arising from economic activities of his establishment; and manages his establishment with his family. What stirred interest in this investigation was to observe the existence of farmers that meet the requirements of this definition, excepting only the size of the dimensioned settlement area in the way the fiscal module was built, but that cannot be classified as family farmers, from an operational point of view. The operational non classification of a farmer in a family farmer condition, makes it impossible to him/her access the differential conditions present in more than a dozen exclusive public policies for this social group. Considering the unconformity hypothesis of the current fiscal module as agrarian unit of measurement to establish the economic dimension of the rural estate for family farmer operational classification purposes, this study establishes as a general objective to analyze the applicability of this fiscal module as one of the parameters (dimensioning of the area) adopted with the intent of operational classification of the family farmer. The empirical work to primary data collection was carried out in Parelhas with a group of farmers lying in the stratum of area above 120 hectares up to 280 hectares. In this municipality the fiscal module is only 30 hectares, whereas, for example, in Mossoro is 70 hectares. The adoption of this area group stems from the fact that the farmers from Mossoro, in this stratum of area, being classified as family farmers but those from Parelhas not. This occurs because of the distortions in building the fiscal module. In the secondary data gathering for the national and state levels the source is the 2006 Agricultural Census, from IBGE. In the execution of this research is utilized the research technique called by Marconi and Lakatos (2010) as direct documentation for data collection. The collection of primary data is obtained through the intermediary of interviews, organized in questionnaire and applied with the farmers and producers. From the knowledge, interpretation and analysis of data obtained in the field research is concluded that half of the farmer participants can be classified as family farmers, according to the criteria of operational definition, excepting only the criterion of the fiscal module of Parelhas. This result corroborates the initial hypothesis of this study, according to which it is inappropriate the use of such fiscal module as agrarian unit of measure for purposes of operational classification of farmers in the family farmer condition.

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