2026 REUNIR-REVISTA DE ADMINISTRACAO CONTABILIDADE E SUSTENTABILIDADE 2026 16(卷), 2(期), (81-98页)
A latifundium refers to a large tract of land in a rural area that is little or not at all cultivated; the Northeast Region of Brazil commonly features such areas, characterized by an excessive concentration of land ownership. This study analyzes the dynamics of land tenure in Northeast Brazil within the Riacho do Pontal-PE watershed, a tributary of the S & atilde;o Francisco River basin in the Brazilian semi-arid region. The study is based on land cover and land use data from 1985 to 2020 and estimates from the Brazilian Fiscal Module (MF), obtained from the National Rural Cadastre System (SNCR), which was used to calculate the Gini coefficient based on the Lorenz curve. The main results of the land use analysis show that agricultural and pasture areas have reached approximately one-third (31.42%) of the Pontal basin in recent years and are associated with irrigated agriculture. In the region of the municipality of Petrolina, Pernambuco, there is a high concentration of land dominated by large landowners. The Gini coefficient indicated that most of the basin in the municipalities of Afr & acirc;nio and Dormentes, Pernambuco, is characterized by small-scale landholdings. It is evident that over the period 1985-2020, there was a shift from Caatinga areas in the Riacho do Pontal basin to regions of irrigated agriculture. The conclusion reached regarding the analysis of the land tenure structure presented is that there is a land tenure profile characterized by concentration in large estates.