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metadata.revistascielo.dc.title: TAXATION IN CHARCOAL PRODUCTION
metadata.revistascielo.dc.creator: Imaña, Christian Rainier
Souza, Álvaro Nogueira de
Ângelo, Humberto
Silva, Márcio Lopes da
Rezende, José Luiz Pereira
metadata.revistascielo.dc.subject: Forest economics, taxes, forest tax, Eucalyptus.
metadata.revistascielo.dc.publisher: CERNE
CERNE 7-Apr-2016
metadata.revistascielo.dc.description: In past decades, the Brazilian tax burden has been the subject of discussion and analysis in the academic, political and social arena. In 2008, Brazilian tax burden reached the tax level from OECD countries, although the social issue in Brazil is in lower level than those countries. This paper has analyzed the tax burden from charcoal production. Eleven kinds of taxes were analyzed: IRPJ, ITR, CSLL, COFINS, PIS, TF, TCFA, TFAMG, ECRRA, INSS and FGTS. The tax burden for the production of charcoal was 9.76%. There was no municipal tax for charcoal. State taxes accounted 10% of the tax burden, the rest are federal taxes. COFINS was responsible for the largest tax burden: 3%, which confirms the Brazilian tax system is very non progressive. In Minas Gerais, Brazilian tax on goods and services (ICMS) is deferred, the charcoal buyer has the obligation to collect this tax. This means the steel company accounts for the total burden of ICMS.
metadata.revistascielo.dc.language: eng
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