FISCAL POLICY AND AGRICULTURAL PRODUCTION IN THE CERRADO: TAX WAIVER AND THE EXPANSION OF SOYBEAN CULTIVATION IN GOIÁS

Abstract

This article examines the correlation between the devastation of the Cerrado biome and the expansion of soybean production over the past decades, with a central focus on the impacts of the State of Goiás' fiscal policy of tax exemption in promoting this expansion in the Goiano Cerrado. In a space construed by various geographers as a territory marked by conflicts and disputes among diverse social groups, the study seeks to comprehend the role of governmental policies in its transformation. It questions whether such state policies have negatively influenced the Cerrado biome and whether the State is promoting soybean expansion at the expense of significant social policies. The hypothesis posits that, beyond traditional factors of degradation and devastation, the State's actions may favor agribusiness chains to the detriment of implementing policies aimed at local minorities and small agricultural producers. The research methodologies employed include bibliographical and documentary analysis, aiming to support a territorial analysis and identify possible negative impacts of the current fiscal policy of Goiás. The spatial focus is on the state of Goiás and its relationship with soybean production, particularly during the 2021/2022 harvest. Secondary data collected from various governmental portals and official agencies are utilized, explored through technical studies and derived from the analysis of pertinent legal documents.