TAXATION IN CHARCOAL PRODUCTION

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Christian Rainier Imaña Álvaro Nogueira de Souza Humberto Ângelo Márcio Lopes da Silva José Luiz Pereira Rezende

Abstract

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.

Article Details

How to Cite
IMAÑA, Christian Rainier et al. TAXATION IN CHARCOAL PRODUCTION. CERNE, [S.l.], v. 21, n. 1, p. 9-16, apr. 2016. ISSN 2317-6342. Available at: <http://cerne.ufla.br/site/index.php/CERNE/article/view/1035>. Date accessed: 15 sep. 2019.
Keywords
Forest economics, taxes, forest tax, Eucalyptus.
Section
Article