Tributos indiretos nos segmentos de produção, torrefação e moagem do café em Minas Gerais
Data
2006-03-20
Autores
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Editor
Universidade Federal de Lavras
Resumo
A incidência de tributos ao longo da cadeia produtiva pode ocasionar distorções consideráveis na eficiência econômica e na competitividade dos mercados doméstico e internacional. Apesar da importância do complexo agroindustrial do café no Brasil, a adição de valor ao produto e os efeitos da tributação nos custos de produção, de comercialização e no valor agregado, em seus segmentos são temas ainda incipientes. Entretanto, por envolver, no caso dos estados e municípios, legislações e jurisdições diferentes e a manutenção dos níveis dos efeitos da tributação sobre bens, mercadorias e serviços consumidos, o estudo da incidência de impostos em cada segmento da cadeia agroindustrial é de importância fundamental na formulação de políticas econômicas. Assim, neste trabalho buscou-se verificar a sistemática da incidência dos tributos indiretos nos segmentos de produção, torrefação e moagem do café em Minas Gerais, bem como identificar como esses tributos interferem nos custos de produção e comercialização. No caso do segmento de produção observou-se que os tributos oneraram o custo de produção em 8,66% e computando os tributos relativos a comercialização a carga efetiva teve o seu valor alterado para 11,64%. No segmento de torrefação e moagem a carga tributária total apurada na produção do café torrado e moído foi de 10,45% por kg e o impacto referente à mudança na legislação do PIS/pasep e Cofins foi de 14%. Observou-se que apesar das políticas de desoneração implantadas, o formato atual dos tributos ao longo na cadeia agroindustrial do café interfere na competitividade de seus segmentos.
The incidence of taxes along the productive chain may cause considerable distortions in either the economical efficiency and competitiveness of the domestic and international markets. Despite the importance of the agroindustrial coffee complex in Brazil, the addition of value to the product and the effects of the taxation on the production and commercialization costs and their aggregate value, as well as on its segments are themes still incipient. In the case of the states and counties, however, the study concerning to the incidence of taxes in each segment of the agroindustry chain is fundamentally important in formulating the economical policies, since it involves different legislation and jurisdictions and the maintenance of the levels of the taxation effects upon the consumed goods, commodities and services, Thus this study was carried out in order to verify the systematics of the indirect taxes upon the production segments and the roasting and milling’ of coffee in Minas Gerais State, as well as to identify the way those taxes interferes into production costs and commercialization. In the case of the production segment, it was observed that the taxes caused 8.66% onus in the production cost, and when computing the taxes relative to commercialization the value of the effective load changed to 11.64%. In the processing segment, the total tax load found in the production of the toasted and milled coffee was 10.45% kg, whereas the impact concerning to change in the legislation of PIS/pasep and Cofins was 14%. It was found that the current format of the taxes along the agroindustry coffee chain interferes into competitiveness of its segments, in spite of the implanted exoneration policies.
The incidence of taxes along the productive chain may cause considerable distortions in either the economical efficiency and competitiveness of the domestic and international markets. Despite the importance of the agroindustrial coffee complex in Brazil, the addition of value to the product and the effects of the taxation on the production and commercialization costs and their aggregate value, as well as on its segments are themes still incipient. In the case of the states and counties, however, the study concerning to the incidence of taxes in each segment of the agroindustry chain is fundamentally important in formulating the economical policies, since it involves different legislation and jurisdictions and the maintenance of the levels of the taxation effects upon the consumed goods, commodities and services, Thus this study was carried out in order to verify the systematics of the indirect taxes upon the production segments and the roasting and milling’ of coffee in Minas Gerais State, as well as to identify the way those taxes interferes into production costs and commercialization. In the case of the production segment, it was observed that the taxes caused 8.66% onus in the production cost, and when computing the taxes relative to commercialization the value of the effective load changed to 11.64%. In the processing segment, the total tax load found in the production of the toasted and milled coffee was 10.45% kg, whereas the impact concerning to change in the legislation of PIS/pasep and Cofins was 14%. It was found that the current format of the taxes along the agroindustry coffee chain interferes into competitiveness of its segments, in spite of the implanted exoneration policies.
Descrição
Tese de Doutorado defendida na Universidade Federal de Lavras
Palavras-chave
Cadeia agroindustrial, Tributação
Citação
ABRANTES, L. A. Tributos indiretos nos segmentos de produção, torrefação e moagem do café em Minas Gerais. 2006. 183 f. Tese (Doutorado em Administração) - Universidade Federal de Lavras, Lavras. 2006.