Influência dos tributos sobre a rotação, reforma e custo de produção de madeira de eucalipto

Abstract

One of the most ancient forms utilized by governments is that of imposing tributes on the business ofseveral sectors ofeconomy. .At present, the best way ofobtaining incomes for the State is thorough the collection oftributes (taxes, rates). Brazil presents today the highest tributary charge among the twelve chiefeconomies ofLatin America. Unfortunately, our tributes in addition to being many, they are calculated by means ofelevated aliquots and due to that they end up creating an onerous charge. The higher the tributary charge is the more the contributors tend to evade tributes. So, the government tends increase more and more the rates, taxes and contributions. These will always be enclosed in the final price ofproducts and services and who comes to pay for them is the final consumer. The forest sector has already developed sophisticated industrial systems which warrant the competitiveness ofits products and enable a future growth for the three subsectors: cellulose and paper, wood and energy. The fact ofbeing diversified and heterogeneous causes the forest sector to be responsible for the production ofa huge range ofproducts, both from wood and non-wood. The forest sectors enclosed among the contributors ofthe tributes but with the diversification this pays an excessive number ofrates, taxes and contributions and is one ofthe sectors more penalized with the collection of these on its activities linked to the primary (forest área), secondary (industrial área) and tertiary sectors. The country, in general, and the forest sector, in particular, call for a new tributary system which reduces to the minimum, the number of tributes, which may be debureaucratized and simple, and which do not contain tributes ofa high cost of collection and ofan easy evading. In Brazil, there are no studies enough on the influence ofthe tributes falling on the forest production yet. Studies on the influence of rates, taxes and contributions on the cost of production of wood in the forest rotation and in the reform ofeucalyptus plantations are still at the beginning in the pertinent literature. Return, a more specific study becomes necessary which fulfills the gaps existing and which may, in general, to give impulse to new research works. Thus, this study was designed to: identify and characterize the tribute falling the production of wood;to determine the contribution of the tributes in the formation of cost of production of wood; to analyze the influence of rates, taxes and social contributions in forest rotation of Eucalyptus spp. stands; and to analyze the influence ofthe rates, taxes and social contributions in the optimum cycle of replacement oiEucalyptus spp. stands.