<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2183-9522</journal-id>
<journal-title><![CDATA[Revista Internacional CONSINTER de Direito]]></journal-title>
<abbrev-journal-title><![CDATA[Revista Internacional CONSINTER de Direito]]></abbrev-journal-title>
<issn>2183-9522</issn>
<publisher>
<publisher-name><![CDATA[Editorial Juruá]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2183-95222021000200187</article-id>
<article-id pub-id-type="doi">10.19135/revista.consinter.00013.08</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[LA EQUIDAD EN LOS TRIBUTOS; NECESIDAD DE UN RÉGIMEN ESPECIAL TRIBUTARIO PARA EL SECTOR AGRARIO]]></article-title>
<article-title xml:lang="en"><![CDATA[THE JUSTNESS IN THE TRIBUTES; NECESSITY OF A TRIBUTARY SPECIAL REGIME FOR THE AGRARIAN SECTOR]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Acosta]]></surname>
<given-names><![CDATA[Rolando Pavò]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Facultad de Derecho de la Universidad de Oriente  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Cuba</country>
</aff>
<pub-date pub-type="pub">
<day>30</day>
<month>12</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>30</day>
<month>12</month>
<year>2021</year>
</pub-date>
<numero>13</numero>
<fpage>187</fpage>
<lpage>206</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_arttext&amp;pid=S2183-95222021000200187&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_abstract&amp;pid=S2183-95222021000200187&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_pdf&amp;pid=S2183-95222021000200187&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objetivo del presente trabajo consiste en demostrar la necesidad de un tratamiento tributario especial para la actividad agropecuaria. La hipótesis formulada sostiene que existen premisas que fundamentan la necesidad de un régimen tributario especial aplicable a la actividad agropecuaria. El resultado científico consiste en una sistematización de las premisas que argumentan la necesidad de un régimen tributario especial para la actividad agropecuaria, tales argumentos residen en la propia definición de la actividad agropecuaria, sus peculiares como actividad económica, su relevancia social y política y su especialidad, así como los rasgos del sujeto que la realiza y los principios teleológicos que orientan al marco jurídico que rige dicha actividad. Primeramente, a partir del análisis y la síntesis y del método deductivo, se realiza un estudio teórico jurídico a los efectos de sistematizar los argumentos en la doctrina que se han referido a la necesidad de incentivos fiscales encaminados a la promoción del sector agropecuario. Y una segunda parte, se emprende un estudio jurídico comparado encaminado a identificar las experiencias normativas más relevantes en cuanto al tratamiento tributario especial para la promoción del sector agropecuario.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The objective of the present work consists on demonstrating the necessity of a special tributary treatment for the agricultural activity. The formulated hypothesis sustains that premises that base the necessity from an applicable special tributary regime to the agricultural activity exist. The scientific result consists on a systematizing of the premises that you/they argue the necessity of a special tributary regime for the activity agricultural, such arguments they reside in the own definition of the agricultural activity, its peculiar ones as economic activity, its social relevance and politics and its specialty, as well as the fellow's features that carries out it and the finalists principles that guide to the juridical mark that governs this activity. Firstly, starting from the analysis and the synthesis and of the deductive method, is carried out a juridical theoretical study to the effects of systematizing the arguments in the doctrine that have referred to the necessity of the fiscal incentives guided to the promotion of the agricultural sector. And a second part, a compared juridical study is undertaken guided to identify the most outstanding normative experiences as for the special tributary treatment for the promotion of the agricultural sector.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[actividad agropecuaria]]></kwd>
<kwd lng="es"><![CDATA[sector agropecuario]]></kwd>
<kwd lng="es"><![CDATA[régimen tributario especial]]></kwd>
<kwd lng="es"><![CDATA[tratamiento tributario especial]]></kwd>
<kwd lng="es"><![CDATA[promoción del sector agropecuario.]]></kwd>
<kwd lng="en"><![CDATA[agricultural activity]]></kwd>
<kwd lng="en"><![CDATA[agricultural sector]]></kwd>
<kwd lng="en"><![CDATA[special tributary regime]]></kwd>
<kwd lng="en"><![CDATA[special tributary treatment]]></kwd>
<kwd lng="en"><![CDATA[fiscal incentives]]></kwd>
<kwd lng="en"><![CDATA[promotion of the agricultural sector.]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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