THE RELEVANCE OF TAX EVIDENCE AS AN ELEMENT OF JUSTIFICATION FOR POSSESSION AND FULFILLMENT OF THE SOCIAL FUNCTION IN SPECIAL RURAL ADVERSE POSSESSION

Abstract

This article analyzes the relevance of tax evidence as fundamental elements to prove the possession and fulfillment of the social function in special rural adverse possession, in the light of the constitutional, legal and jurisprudential systems. Starting from a historical approach, which ranges from Roman law to contemporary Brazilian legislation, the study demonstrates how tax documents — such as marketing notes and ITR declarations — materialize productive possession and legitimize the acquisition of property. Through doctrinal, jurisprudential and concrete case analysis, it is argued that such evidence confers objectivity to the judicial process, reducing subjectivism and fraud, while reinforcing state control over land regularization and tax collection. It is concluded that the integration between civil and tax law enables the legal certainty necessary to balance individual and collective interests, promoting the social function of property. The method used includes qualitative research, with documentary analysis, based on bibliographies, legislation and recent jurisprudence on the subject, as well as emblematic case studies.