A taxação da agricultura comercial e familiar no Brasil - 1995 a 2005 / The taxation of commercial agriculture and familiar farm in Brazil - 1995 and 2005

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

Historically, the Brazilian agribusiness is confronted with resource transfers due to several factors as exchange rate valuation, and indirect taxes. On the other hand, there are subsidies that compensate the taxations being the most important the subsidy to rural credit. This work evaluates the effects of the economic policies on the price of black beans in Paraná, coffee in Minas Gerais, pork in Minas Gerais, rice in Rio Grande do Sul, sugar cane in São Paulo and cattle in Mato Grosso do Sul, during the period from 1995 to 2005. It is analyzed the impact of these economic policies and the compensatory effect of the credit subsidy on the income of both commercial and family farm. The methodology used to reach the proposed objective is the nominal rate of protection (NRP) and the effective rate of protection (ERP). The results suggest that the commercial agriculture was more taxed than the family farms. The exchange rate policy, as well as the ICMS were the instruments that penalized producers the most.

ASSUNTO(S)

taxação rural credit commercial and familiar agriculture crédito rural taxation economia agraria agricultura comercial e familiar

ACESSO AO ARTIGO

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