TAXATION IN CHARCOAL PRODUCTION
Main Article Content
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
The published articles are freely distributed among researchers and social media, and all authors transfer the copyright to Cerne. The research findings can also be used in classroom teaching, conferences, dissertations/theses, and other applications without any restriction. We strongly recommend citing the article to reach a wider audience. The Author also declares that the work is original and free of plagiarism. The authors agree with the publication and are responsible for the accuracy of the information.