A Tributação Na Produção De Carvão Vegetal

Abstract

A tributAção NA ProDução DE CArVão VEGEtAL rESuMo: Nas últimas décadas, a carga tributária brasileira tem sido objeto de discussão no meio acadêmico. Em 2008, a relação Tributos/PIB atingiu o índice de países da OCDE, apesar de o Brasil encontrar-se socialmente em nível inferior aos referidos países. Realizouse, neste trabalho, uma análise na discriminação e quantificação dos tributos incidentes sobre a produção carvoeira. Onze tributos foram analisados: ECRRA, TF, COFINS, PIS, IRPJ, CSLL, ITR, TCFA, TFAMG, INSS e FGTS. O impacto tributário foi igual a 9,76% sobre o faturamento. Não houve incidência de tributos municipais. Os tributos estaduais representaram 10% da carga tributária com predomínio da taxa florestal estadual, o restante da tributação é de competência federal. A COFINS foi o maior tributo: 3%, corroborando a regressividade do sistema tributário brasileiro. Dentro do Estado de Minas Gerais, o ICMS do carvão vegetal é diferido, estando o produtor rural desobrigado de recolhê-lo, ficando essa responsabilidade a cargo dos adquirentes. tAXAtioN iN CHArCoAL ProDuCtioNAbStrACt: 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.

Technical and economic viability of Eucalyptus sp. coppice for charcoal production

“…Taxation was considered to be 9.76% of the profit. This value was obtained in Imaña et al (2015) for a forestry company producing charcoal in the state of Minas Gerais. This amount can be considered reduced since the state exempts charcoal producers from charging ICMS.…”