Resumo

ZUNIGA ESPINOZA, Nicolás Guadalupe. Guarantee Prices and Rural Property Tax on the White Corn Market. Investig. adm. [online]. 2024, vol.53, n.133, 00011.  Epub 20-Maio-2024. ISSN 2448-7678.  https://doi.org/10.35426/iav53n133.11.

The objective was to estimate the impact that the guarantee and market prices of white corn will have on the rustic property tax for 2023. Data from the Agricultural and Fisheries Information System (SIAP, 2022) were used. The method used is deductive and the research is explanatory and descriptive. The results indicate that granting guaranteed prices to producers of up to 15 hectares and excluding those who sowed beyond that area, will affect the collection. Among the findings is the importance of planting white corn to finance public works in rural communities. Its originality lies in the studied relationship production of corn with the main local tax of municipal governments: the predial. Due to limitations, it was impossible to have access to the decentralized collection mechanism, as of June of this year, to administer said tax.

Palavras-chave : White corn; property tax; guarantee prices; food security; Income.