Detalhes bibliográficos
Ano de defesa: |
2012 |
Autor(a) principal: |
BARGAS, LEANDRO DA SILVA
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Orientador(a): |
Machado, Sebastião do Amaral
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Banca de defesa: |
Não Informado pela instituição |
Tipo de documento: |
Dissertação
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Tipo de acesso: |
Acesso aberto |
Idioma: |
por |
Instituição de defesa: |
Universidade Estadual do Centro-Oeste
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Programa de Pós-Graduação: |
Programa de Pós-Graduação em Ciências Florestais (Mestrado)
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Departamento: |
Unicentro::Departamento de Ciências Florestais
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País: |
Brasil
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Palavras-chave em Português: |
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Palavras-chave em Inglês: |
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Área do conhecimento CNPq: |
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Link de acesso: |
http://tede.unicentro.br:8080/jspui/handle/jspui/791
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Resumo: |
The level of taxation for business and legal person in Brazil is positioned at a high level, reaching derails certain businesses. The difficulty of measuring the tax and its effect on the profitability of forestry enterprise cannot do that thorough examination and thus devise a plan to tax, to reduce the incidence of taxes (taxes and contributions) in favor the higher profitability of the enterprise. The objective of this research was to outline a profile of the taxes levied on the production cycle and the billing of commercial plantations of Pinus spp., and even point out which tax regime the company should choose, with a focus on reducing taxes and therefore, maximize their competitiveness in the sector. By structuring a cash flow, reached to the impact of taxes on the cost of training pine forest until the 21th year, which represented 8.6% of total cost, while not considered a tax billing. In the presumed profit system, this percentage increased to 18.4%, reaching 36.6% under the taxable income. When analyzing the Net Present Values (NPV) in different tax regimes, we obtained the value of R$2.625/ha (without taxation revenue), R$ 1.331/ha (presumed profit) and negative value for the real profit regime, not reaching the Minimum Rate Attractiveness established at 8.7% per year. It was also possible to determine the economic rotation indicated that the period of clearcutting to 21 years. In present value terms, to produce a cubic meter of pine wood, there was an investment of R$ 73.22, considering taxation on billings under taxable income, whereas 46% of the composition of this cost equals taxes. The average production cost of wood, without regard to taxation on revenue was R$ 50.79/ m³. In the scenario we considered the taxation regime on presumed income, the average production cost came to R$ 56.83/ m³, and of this total, 31% correspond to taxes. |