Drawback como beneficio fiscal: uma proposição em uma empresa de cosméticos no município de Varginha-MG

Floriano, Rafael Coelho; Portugal, Nilton dos Santos; Martins, Lucas Pessi; Abreu, Gustavo Andrade; Souza, Wanderson Gomes de

doi:10.34117/bjdv6n2-241

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“…In several studies, Grassmann & de Moura (2018), Almeida et al (2019); Pedroza Filho & Rocha (2019), Floriano et al (2020), Pereira et al (2020), Takano et al (2021) using the integrated Drawback system achieved a reduction in the costs of inputs used in the export of products, generating significant savings in production costs and increasing their competitiveness in the market. The Brazilian forestry market is characterized by exporting products with low added value, mainly sawn wood and cellulose (Andrade, 2014).…”

Section: Introduction and Objectivesmentioning

confidence: 99%

Drawback Customs Regime as an Instrument to Stimulate Exports in the Brazilian Timber Sector

et al. 2022

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This paper aims to address the export incentive mechanisms through a case study exploring the advantages of the Integrated Drawback system, in a wood flooring company. A study was conducted indicating the inputs entered into the Integrated Drawback system in Suspension mode for the laminate flooring production process. The procedures required to acquire inputs using Drawback were described and the taxes that will be suspended were described. This is an efficient public policy instrument to export incentive. The Drawback regime can be applied by any exporting company, provided that the acquired inputs are used in the manufacturing process. In addition, it shows that tax reform is important measure to increase Brazilian competitiveness in different sectors, including the wood sector.

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Section: Introduction and Objectivesmentioning

confidence: 99%