Módulo fiscal: os problemas decorrentes da sua utilização na classificação operacional dos (as) agricultores (as) familiares

Abstract

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.