<p>Africa has during the past decades experienced vast difficulties in inducing greater levels of economic growth, which in turn has stirred intensive debates in an attempt to unveil its causes. A dawning debate to surface during recent years places corruption as a potent obstacle to impede and dent African economic progress. Embracing a theoretical and regression analysis, this thesis sets out to unravel the causes of African corruption, its implications, and its effects upon the economic standards of a number of selected countries. The findings reveal that corruption, amid all time-periods analyzed, discloses a strong deleterious impact upon GNI per capita primarily by damaging and undermining the African insti-tutional framework, which in turn is unable to function optimally. The outcome is that less economic progress [and thus lower levels of income] is being generated as resources are allocated and squandered in a non-optimal way. It is also substantiated that Protestantism and a high degree of homogeneity are factors that exercise a positive influence upon corruption and economic standards. The thesis finally illuminates the intricate and ubiquitous impediments that obscure Africa’s economic progress. It is concluded that inept governments and institutions too often lie at the core of the quandary. The current standard of Africa’s governments and institutions thus often leave much to be desired.</p>

This article investigates the determinants of subsidiaries' profitability using a unique dataset of more than 23,000 listed and unlisted subsidiaries worldwide over the period 1994-2005. We find that profitable parent companies are able to transfer some of the intangible assets that make them profitable to their subsidiaries. Our results indicate that good institutions (measured by the Worldwide Governance Indicators) are associated with better performance for companies' subsidiaries. When we categorize countries in terms of the origins of their legal systems, we also find that this dimension of institutional quality is generally associated with better performance. Controlling for both legal origins and country governance institutions, we find that both sets of institutions are significantly related to subsidiaries' performance, and that there is an overlap in their explanatory power. (authors' abstract)

Dentro da Educação a Distância (EaD), os softwares de apoio como os Ambientes Virtuais de Aprendizagem (AVA) são considerados recursos que favorecem a comunicação entre os atores envolvidos, permitindo a troca de informação. Atribuir Inteligência Artificial a esses AVAs, utilizando Sistemas Multiagentes (SMA) e uma forma de procurar que os mesmos tenham um bom desempenho e que seus recursos facilitem o processo de aprendizagem. Esse trabalho cont em um estudo sobre os principais AVAs existentes e sobre os métodos alternativos de integração de AVA com SMA. Ao analisar o estado da arte dos AVAs pode-se observar que todos trabalham como ferramentas de auxílio ao aluno, por em nenhum deles trabalha aspectos da gestão da EaD dando suporte aos aspectos relevantes da legislação dessa modalidade. Por esse motivo, essa Tese tem por objetivo a criação de um modelo de integração AVA-SMA que possa tornar o AVA MOODLE capaz de auxiliar os gestores da EaD em suas diferentes tarefas, com base na incorporação, ao mesmo, de um modelo de representação de legislação. Para realizar essa integração do modelo AVA-SMA orientado a Legislação foi desenvolvido um espec co modelo organizacional de Sistema Multiagente. Por m com base em um estudo de caso, ser a realizado simulações para veri car as funcionalidades do Modelo de Sistema AVA-SMA orientado a Legislação, proposto nesta Tese. / In Distance Learning (EaD), supporting software such as Virtual Learning Environments (VLE) are considered resources that favor communication between the actors involved, allowing the exchange of information. Assigning Arti cial Intelligence to these VLEs, using Multi-Agent Systems (MAS) is a way of ensuring they have a good performance and that its resources facilitate the learning process. This work contains a study on the major existing VLEs and on alternative methods to integrate VLE with MAS. When analyzing the state of the art of the VLEs it is possible to see that all of them work as aid tools for students, but none of them work on management aspects of distance learning that support the relevant aspects of the legislation for this type of education. Therefore, this thesis aims to create a VLE-MAS integration model that can make the VLE MOODLE able to help distance learning managers in their di erent tasks, based on incorporating a legislation representation model to it. To accomplish this integration of the legislation-oriented VLE-MAS model, a speci c Multi-Agent System organizational model was developed. At last, based on a case study, simulations will be conducted to verify the functionalities of the VLE-MAS System Model oriented to legislation, proposed in this thesis.

Dentro da Educação a Distância (EaD), os softwares de apoio como os Ambientes Virtuais de Aprendizagem (AVA) são considerados recursos que favorecem a comunicação entre os atores envolvidos, permitindo a troca de informação. Atribuir Inteligência Artificial a esses AVAs, utilizando Sistemas Multiagentes (SMA) e uma forma de procurar que os mesmos tenham um bom desempenho e que seus recursos facilitem o processo de aprendizagem. Esse trabalho cont em um estudo sobre os principais AVAs existentes e sobre os métodos alternativos de integração de AVA com SMA. Ao analisar o estado da arte dos AVAs pode-se observar que todos trabalham como ferramentas de auxílio ao aluno, por em nenhum deles trabalha aspectos da gestão da EaD dando suporte aos aspectos relevantes da legislação dessa modalidade. Por esse motivo, essa Tese tem por objetivo a criação de um modelo de integração AVA-SMA que possa tornar o AVA MOODLE capaz de auxiliar os gestores da EaD em suas diferentes tarefas, com base na incorporação, ao mesmo, de um modelo de representação de legislação. Para realizar essa integração do modelo AVA-SMA orientado a Legislação foi desenvolvido um espec co modelo organizacional de Sistema Multiagente. Por m com base em um estudo de caso, ser a realizado simulações para veri car as funcionalidades do Modelo de Sistema AVA-SMA orientado a Legislação, proposto nesta Tese. / In Distance Learning (EaD), supporting software such as Virtual Learning Environments (VLE) are considered resources that favor communication between the actors involved, allowing the exchange of information. Assigning Arti cial Intelligence to these VLEs, using Multi-Agent Systems (MAS) is a way of ensuring they have a good performance and that its resources facilitate the learning process. This work contains a study on the major existing VLEs and on alternative methods to integrate VLE with MAS. When analyzing the state of the art of the VLEs it is possible to see that all of them work as aid tools for students, but none of them work on management aspects of distance learning that support the relevant aspects of the legislation for this type of education. Therefore, this thesis aims to create a VLE-MAS integration model that can make the VLE MOODLE able to help distance learning managers in their di erent tasks, based on incorporating a legislation representation model to it. To accomplish this integration of the legislation-oriented VLE-MAS model, a speci c Multi-Agent System organizational model was developed. At last, based on a case study, simulations will be conducted to verify the functionalities of the VLE-MAS System Model oriented to legislation, proposed in this thesis.

AFRIKAANS: Die doel van die proefskrif is ‘n ondersoek van die verskynsel van voordeel-toerekening en die ontwikkeling van ‘n betroubare voordeeltoerekeningsleer. Gevolglik word ‘n ondersoek na die bestaan, die klassifikasie en die grondslag van die toerekenbaarheid van voordele teenoor die skadevergoedingsaanspraak gedoen. Hiermee saam word ook ‘n ondersoek na sekere vergelykbare aspekte in die Engelse, Nederlandse en Australiese reg onderneem. Voordeeltoerekening verwys in die breë na daardie beoordelingsproses waarby gunstige newewerkings, as gevolg van die skadestigtende gebeurtenis, ten aansien van moontlike inagneming daarvan by die bepaling van skadevergoeding beoordeel word. ‘n Voordeel kan gesien word as ‘n gunstige newewerking as gevolg van ‘n skade- of voordeelstigtende gebeurtenis wat die benadeelde se vermoë vermeerder of meebring dat die vermoë nie verder verminder nie. Daar kan vandag geredelik aanvaar word dat daar geen enkele teorie is om voordeeltoerekening te verklaar nie. By bepaling van skadevergoeding behoort daar altyd vir die bestaan van verrekenbare voordele getoets te word. As vertrekpunt moet die voordeel 'n feitelike kousale verband met die skadestigtende gebeurtenis vertoon. Sou die voordeel nie in hierdie feitelike kousale verband staan nie, is die gevolg daarvan dat die voordeel as res inter alios acta of as kollateraal beskou kan word. Voordele wat wel aan die feitelike kousaliteitstoets voldoen, word nie summier verreken nie. Hierdie voordele word aan 'n verdere norm beoordeel. Die toerekeningsnorm word in die algemeen in beginsels van openbare beleid gevind. Openbare beleid is uiteraard 'n vae begrip waaraan ‘n meer konkrete inhoud en betekenis verleen moet word. Openbare beleid kan gesien word as verteenwoordigend van elemente soos redelikheid, billikheid en regverdigheid. Hierdie elemente moet teen die agtergrond van die bestaan van die behoeftes van die eiser, die verweerder, die bron van die voordeel en die gemeenskap se belange toegepas word. Hiervolgens kan voordele toegereken word, indien die vereistes van redelikheid, billikheid en regverdigheid dit dikteer. Dit is nodig om die voordeeltoerekeningsleer van 'n vaste teoretiese fondament te voorsien ten einde aan die voordeeltoerekeningsleer betekenis en praktiese werking te verleen. In die praktyk het die teoretiese onderbou en die aard van die verskillende voordele meegebring dat kasuïstiese voordeelklasse ontstaan het. Hierdie voordeelklasse kan volgens die aard en die kenmerke daarvan weer in voordeelgroepe toegedeel word. Elke voordeelgroep besit sy eiesoortige teoretiese kenmerke waaraan die voordeel getoets kan word vir kategorisering en die moontlike toerekening daarvan teenoor die skadevergoedingsaanspraak. Vyf voordeelgroeperings kan vir doeleindes van voordeeltoerekening onderskei word. Eerstens is daar pseudovoordele. Hierdie voordele is nie egte toerekenbare voordele nie maar is deel van die skadeberekeningsproses. Tweedens is daar kwantifiseringsvoordele wat ook nie egte voordeeltoerekeningsvoordele is nie maar algemene faktore of elemente behorende tot die skadevergoedingsreg ten einde skade meer akkuraat te bereken. As sodanig vorm hierdie faktore ook deel van die skadeberekeningsmaatstaf. Derdens word aanpassingsvoordele as egte voordeel-toerekeningsvoordele onderskei. Dit is voordele waarmee die voorlopige skade-vergoedingsbedrag aangepas word, ten einde die finale skadevergoedingsbedrag te kan bereken. Vierdens word skadebeperkingsvoordele geïdentifiseer. Dit is voordele wat na die skadestigtende gebeurtenis ontstaan en wat meebring dat die omvang van die skade beperk word. Hierdie voordele kan of aanpassingsvoordele of voordele behorende tot die korrekte skadeberekeningsmaatstaf wees. Vyfdens word kollaterale voordele onderskei. Dit is voordele wat na oorweging van 'n moontlike toerekening, nie tot die skadevergoeding toegereken word nie. Hierdie groepering is 'n blote resultaat van die nie-toerekening van die voordeel. Hierdie groeperings neem nie die plek van die reeds geïdentifiseerde voordeel-klasse in nie maar bestaan oorhoofs daartoe. Ten einde die hedendaagse diversiteit van voordele binne die raamwerk van 'n voordeeltoerekeningsleer te kan akkommodeer, is dit noodsaaklik om voordele te kategoriseer. ’n Voordeel kan dualisties gekategoriseer word na aanleiding van die individuele aard of karakter van die spesifieke voordeel en ook na die oorhoofse groepering daarvan. Hierdie kategorisering het tot gevolg dat voordeelklasse ontwikkel het na aanleiding van die soortgelyke aard van die voordele. Daar kan aan die voordeelklasse 'n eiesoortige identiteit gegee word wat 'n bepaalde klas van 'n ander klas kan onderskei. Uit die klassifikasie van voordele word riglyne aan die praktyk verskaf wat as beoordelingsmaatstaf kan dien, waaraan voordele ten opsigte van die toereken-baarheid daarvan in die sfeer van die skadevergoedingsaanspraak beoordeel kan word. So word erkenning aan die behoefte en die bestaan van 'n selfstandige voordeeltoerekeningsleer verleen. ENGLISH: The purpose of this doctoral dissertation is the examination of the phenomena of collateral benefits and the development of a reliable collateral benefit doctrine. Hence the inquiry into the existence, the classification and the basis for accounting of benefits against a claim for damages. Simultaneously an investigation is also undertaken regarding certain comparable issues in the English, Dutch and Australian legal systems. Collateral benefits in a wide sense refer to an evaluating process whereby the positive side-effects, caused by a damage-causing event, are being evaluated in respect of a possible deduction thereof against a claim for damages. A benefit can be seen as a positive side-effect as result of a damage or benefit-causing event which produces an increase of the injured person’s patrimony or is the cause that there is no further reduction in the value of the person’s patrimony. It can readily be accepted these days that there is no single norm or theory that adequately defines the doctrine of collateral benefits. It is therefore necessary, whenever damages are to be determined to test for the presence of accountable benefits. As point of departure the benefit must have a factual causal nexus between the benefit and the damage-causing event. The benefit can be regarded as being res inter alios acta or as collateral if it does not comply with the requirements of factual causation. Benefits which do comply with factual causation are not set off forthwith. These benefits must be evaluated against a further norm. The accounting norm is generally to be found in principles of public policy. Public policy is naturally a vague concept which requires a more concrete content and meaning. Public policy can be seen as comprising elements such as reasonableness, equity and justice. These elements must be applied against the backdrop of the needs of the plaintiff, the defendant, the source of the benefit and the interests of the community at large. Benefits can therefore be set off if the requirements of reasonableness, equity and justice are met. It is necessary to support the doctrine of collateral benefits with a sound theoretical basis with a view of giving the doctrine content and practical functionality. The theoretical basis and the nature of the various benefits resulted in practicable casuistic classes of benefits. These benefit classes can, according to their nature and characteristics, be divided in benefit groupings. Each benefit group has its own theoretical features whereby the benefit can be tested for categorizing and the possible set off against a claim for damages. Five groups of benefits can be distinguished for purposes of benefit accounting. The first are pseudo-benefits and are not real accountable benefits but are part of the process of establishing the actual damage. Secondly, there are quantifying benefits which are also not proper accounting benefits but general factors or elements which generally belong to the area of the law of damages and which are relevant in quantifying damage more accurately. These factors also form part of the measure of quantifying damage. Thirdly, it is possible to distinguish adjustment benefits as real accounting benefits. These are the benefits that adjust the provisional amount of damages with a view to calculating the final amount. Mitigating benefits can, fourthly, be distinguished. These benefits originate after the damage-causing event and limit the damage. These benefits can either be adjusting benefits or benefits allied to the applicable measure of damage. Then, fifthly, there are collateral benefits. These are those benefits that, after due consideration of a possible set off, are not accounted against damages. This group is a mere result of the non-accounting of the benefits. These groupings do not replace the classes already identified but are present in a superior position. It is necessary to categorize benefits to accommodate the diversity of them at the present time within the framework of the doctrine of collateral benefits. A benefit can be categorised dualistically in terms of the basis of the individual nature or character of the specific benefit as well as to its overhead grouping. This classification arranges the various classes of benefits on the basis of their similarity regarding the nature of the benefits. Each benefit class can be given a distinctive identity which distinguishes it from the other classes. Due to the classification of benefits a guideline can be provided to the legal practice that can be used as a measure to evaluate benefits for accounting against a claim for damages. On this basis acknowledgement is furnished for the requirements and existence of an independant collateral benefits doctrine. / Thesis (LLD)--University of Pretoria, 2009. / Private Law / unrestricted

Thesis advisor: Lisa A. Goodman / At the vulnerable time of separation, many survivors of intimate partner violence (IPV) enter into family courts in search of protection for themselves and their children. However, they may instead face a distressing court process in which they must confront the person who abused them and encounter legal determinations that place them and their families in danger. As many survivors – particularly those who are mothers - have no choice but to engage in the family court system to address matters such as divorce and child custody, this legal institution serves as an important gatekeeper to safety. Thus, it is essential to understand why survivors repeatedly report such - often extreme - negative experiences. A growing number of qualitative studies point to legal abuse -- abusive partners’ use of court processes to enact coercive control -- as an overlooked, yet critical mechanism through which survivors and their children are harmed during family court processes. To shed light on the role of this pernicious process, this study 1) established an ecologically and psychometrically valid measure of legal abuse, 2) used the measure to explore the psychological correlates of legal abuse for survivors, and 3) leveraged a mixed-methods approach to investigate the vocational, economic, and related mental health factors associated with legal abuse. Results pave the way for further research and policy efforts that recognize and respond to legal abuse in family court. / Thesis (PhD) — Boston College, 2021. / Submitted to: Boston College. Lynch School of Education. / Discipline: Counseling, Developmental and Educational Psychology.

The aim of the given study is to investigate the impact of the legal as well as the sociocultural systems of Iran on the secondary victimization of rape victims in the country. As a theoretical background of the study, two feminist theories, Feminist criminology and Radical Feminist, will be used. By the help of these theories the influences of patriarchy on secondary victimization of rape victims in Iran will be explained. While case study is used to frame the design of the study, qualitative content analysis will also be used to collect the needed data through analyzing different sources and materials. The findings show that the lack of comprehensive laws regarding rape crime in Iran and the way service providers view and perceive rape victims have led to re-victimization of rape victims. Moreover, analyzing the sociocultural system of the country demonstrated that the prevalence of rape myths and gender inequality in the society have also contributed to re-victimization of such victims. The author believes that establishing new comprehensive laws regarding rape crime and changing the service providers and people’s attitudes regarding rape crime and rape victims through education are the most appropriate solutions for this problem.

La présence chinoise en Afrique est généralement présentée par les médias occidentaux sous un angle défavorable. Les Chinois porteraient atteinte à la bonne gouvernance locale, ils ne respecteraient pas les droit africains du travail ou ne transféreraient pas suffisamment leur technologie. La thèse confirme l'existence de ces risques en démontrant notamment le manque de transparence des investissements directs chinois et les difficultés de l'Afrique subsaharienne à protéger ses intérêts. Mais à travers l'analyse du système juridique sud-africain et camerounais, l'auteur prouve que les risques que peuvent présenter les investissements chinois pour les Africains diffèrent d'un pays à l'autre, en fonction du droit local des affaires. La démonstration soulève par ailleurs un point peu traité des relations Chine-Afrique : les investissements directs chinois à destination du continent noir nécessitent, plus que ceux des Occidentaux, d'être sécurisés. L'auteur y voit deux raisons. Premièrement, la coopération juridique et judiciaire sino-africaine, par rapport à celle qui existe entre l'Occident et l'Afrique, est limitée. Deuxièmement, les investissements chinois en Afrique soulèvent des problèmes de droit international privé inédits. Entre autres, la détermination de la loi applicable peut être difficile en cas de litige opposant un investisseur chinois à son cocontractant africain. Face à cette situation de risques partagés entre l'investisseur chinois et l’État africain hôte de l'investissement, l'auteur souligne les limites du droit international et des traités bilatéraux d'investissement sino-africains tout en proposant des solutions pour équilibrer les contrats. / Western media typically portrays Chinese presence in Africa unfavorably. Chinese are accused of impairing good governance, breaching local labour laws, and impeding the transfer of technologies. This PhD thesis examines these risks; including the Jack of transparency on the part of Chinese investors and the difficulties faced by African states in protecting their interests. Analysis of South African and Cameroonian legal systems shows that the degree of risk facing African countries depends greatly on local business laws. In addition, the thesis makes a point seldom raised in debates about China-Africa relations: Chinese direct investments need, more than western countries, to be secured. According to the author, this is for two reasons. Firstly, Sino-African legal and judiciary cooperation, compared to existing relationships between the West and Africa, is limited. Secondly, Chinese investments into Africa present unanticipated problems with private international law. Among others, determining applicable laws can be problematic in the event of a conflict between a Chinese investor and his African partner. In situations where risks are shared by both the Chinese investor and the African host state, the author addresses the limits of international investment law, as well as the failings of Sino-African bilateral investment treaties, and proposes solutions to balance the scales and mitigate risks.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2016-08-16T13:25:05Z No. of bitstreams: 1 Luiz Dias Martins Filho.pdf: 2182523 bytes, checksum: 5f327b2a08b2f3080afb6347cda651de (MD5) / Made available in DSpace on 2016-08-16T13:25:05Z (GMT). No. of bitstreams: 1 Luiz Dias Martins Filho.pdf: 2182523 bytes, checksum: 5f327b2a08b2f3080afb6347cda651de (MD5) Previous issue date: 2016-04-11 / Analyzing legal systems and tax principles, we realize that there are true legal and economic canons of taxation that states of international society can not underestimate, otherwise they will pay penalties as driven these states or countries to the margin or even the exclusion of the international economic integration and globalization processes. As a consequence, these states will face less competitiveness and loose part of international commercial trade, besides they will suffer the results of legal, economic and political isolation. This research makes an inquiry if the Brazilian tax system follows the five basic principles or canons of taxation described by Adam Smith, that in a summarized way are: (i) people should contribute taxes in proportion to their incomes and wealth; (ii) taxes should be certain, not arbitrary; (iii) taxes should be levied in the most convenient way; (iv) the costs of imposing and collecting taxes should be kept minimal; and (v) taxes should be competitive internationally. These tax principles are observed in a higher or lower degree by all tax systems in the world, with the purpose to assure, particularly, fundamental rights. This work also makes an inquiry if tax justice is delivered through the effectiveness of these basic tax principles that for a long time had been given by Adam Smith. This tax justice delivery is analyzed in a context of a social-democratic and pluralist country like Brazil, particularly according to an equalitarian liberalism in a neo-contratualist perspective / Analisando os sistemas jurídicos e os princípios tributários, verifica-se que há verdadeiros postulados jurídicos e econômicos da tributação que os Estados da Sociedade Internacional não podem desprezar, sob pena de levarem seus Estados à margem ou até exclusão do processo de integração econômica internacional e de globalização, sofrendo, consequentemente, com perdas de competitividade e de parcela do comércio internacional, e ainda arcando com as consequências do isolamento jurídico, econômico e político. Essa pesquisa investiga a observância, pelo sistema tributário brasileiro, dos cinco princípios ou axiomas tributários básicos postos por Adam Smith, que de forma sintética são: (i) as pessoas devem pagar os tributos na proporção de sua renda e riqueza; (ii) os tributos devem ser certos e não arbitrários; (iii) os tributos devem ser cobrados da forma mais conveniente, prática e simples; (iv) os custos de imposição e arrecadação dos tributos devem ser mínimos; e (v) os tributos devem ser internacionalmente competitivos. Esses princípios tributários são observados, em maior ou menor grau, por todos os sistemas tributários no mundo, a fim de assegurar, especialmente, direitos fundamentais. Investiga-se ainda a realização da justiça fiscal, por meio da efetivação desses princípios tributários essenciais, há tempos postos por Adam Smith, em um Estado pluralista e social-democrata como o Brasil, particularmente numa perspectiva neocontratualista de liberalismo igualitário

O presente trabalho tem como hipótese a identificação de um subsistema jurídico atinente à tributação da renda no agronegócio. Para isso, parte do estudo dos conceitos de sistema e subsistema a fim de delimitar seus elementos essenciais (a ordenação e a unidade), bem como as normas a partir das quais estes poderiam ser delimitados. Verificado que tais elementos se identificam a partir de princípios, o trabalho analisa as teorias que diferenciam os princípios das regras e conclui residir sua distinção na estrutura de aplicação. Segue pelo estudo da extrafiscalidade e das normas tributárias indutoras para tornar possível a adequada compreensão de como pode a tributação ser influenciada por aspectos além da mera arrecadação, etapa essencial para compreender os critérios de ordenação e unidade do subsistema da tributação da renda no agronegócio. Definido esse arcabouço, identifica e analisa os conceitos de renda e de agronegócio, para então definir os princípios que determinam os critérios de ordenação e unidade do subsistema jurídico da tributação da renda e do subsistema jurídico do Direito do Agronegócio. Explora, então, a legislação que confere tratamento diferenciado ao agronegócio e, ato contínuo, a legislação relativa à tributação da renda no agronegócio, para concluir ser existente um subsistema jurídico da tributação da renda no agronegócio que determina o incentivo desse setor por meio de normas tributárias indutoras que favoreçam o exercício da atividade rural (cerne do agronegócio e origem do elemento agrariedade) ou, ainda, o exercício das atividades a ela anteriores e posteriores, sempre tendo como objetivo e efeito primordial o favorecimento da atividade rural ou a mitigação dos riscos decorrentes da agrariedade sobre toda a cadeia agroindustrial. / This study\'s working hypothesis is that it is possible to identify a legal subsystem governing the income taxation in agribusiness. To verify this, the work begins by studying the concepts of system and subsystem in order to delimitate its essential elements (ordering and unity), as well as the rules based on which such elements could be delimitated. Verifying that such elements are identified based on principles, the study analyzes the theories that differentiate principles from rules and concludes that their distinction lies in the structure of application. The work then continues by studying the ability of taxes to influence behavior, allowing the proper understanding of the manners in which taxation might be influenced by aspects other than mere revenue, an essential step for understanding the ordering and unity criteria for the subsystem of agribusiness income taxation. Having defined such framework, it identifies and analyzes the concepts of income and agribusiness, and then defines the principles determining the ordering and unity criteria for the legal subsystem of income taxation and the legal subsystem of Agribusiness Law. It then explores the legislation that provides for a different treatment of agribusiness and, in sequence, the legislation that governs income taxation in agribusiness, finally concluding that there exists an agribusiness income taxation legal subsystem that determines the incentives in this sector through inductive tax rules favoring the engagement in rural activities (the core of agribusiness and the origin of its liability on biological cycles - \"agrarian-ness\") or even the performance of the activities that are prior and later thereto, always with the intended goal and primary effect of favoring rural activities or mitigating the risks arising from agrarian-ness affecting the entire Agribusiness Chain.