The intensification of ITR inspection arises from bottleneck

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seen by the tax administration, considering that a country like Brazil, with more than 500 million hectares of taxable area, has less than 0.5% of its revenue coming from this tax. A tax such as the ITR, linked to property, is naturally progressive, that is, its tax burden increases as the taxpayer's economic capacity increases. This is a desirable situation from the point of view of Tax Justice. However, the tax authorities' innovation will also require more expenditure of public money to implement the fiscal network, and therefore it must bring positive results.

Although there is some concern about possible losses for the rural production sector, due to increased inspection, it is worth saying that around three quarters of productive land in Brazil is within the tax exemption range for ITR. Thus, more rigorous monitoring by the Federal Revenue regarding the ITR should, in theory, bring EX Mobile Phone Numbers greater consequences for unproductive lands, considering that such properties are subject to greater ITR taxation precisely because of the fiscal policy that governs this tribute. As a reminder, the collection of ITR basically results from the delimitation of some quantities, all of them linked to rural property, under the terms.



From the Value of Bare Land we arrive at the Taxable Area, and then the Value of Taxable Bare Land (VTNt). To this is added the Degree of Use (GU), obtained by comparing the area actually used and the usable area (article ). Therefore, the premise that the less the land is used in productive terms, the greater the ITR tax burden, follows directly from the law that institutes the tax. Hence the expectation that Ordinance No. 201/2022 will bring more attention to the collection of the ITR itself, as one of the objectives expressed by the aforementioned Ordinance is for the Team to carry out " due diligence to support the assessment processes Ordinance RFB.