Políticas tributárias do ICMS para a cadeia agroindustrial do leite em Minas Gerais

• Ano de defesa: 2010
• Autor(a) principal: Brunozi Júnior, Antônio Carlos
• Orientador(a): Abrantes, Luiz Antônio
• Banca de defesa: Reis, Brício dos Santos , Dias, Roberto Serpa
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Viçosa
• Programa de Pós-Graduação: Mestrado em Administração
• Departamento: Administração Pública
• País: BR
• Palavras-chave em Português: Cadeia do leite; Políticas tributárias do ICMS; Indicadores socioeconômicos
• Palavras-chave em Inglês: Milk chain; ICMS taxation policies; Socioeconomic indicators
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA
• Link de acesso: http://locus.ufv.br/handle/123456789/1941

The Milk Agroindustry chain is highly important in the national economy. The development of this chain occurs in different States with prominence for Minas Gerais, that shows 28.4% of the milky sector production. Considering that this state is the largest producer of milk in the country and the taxation on economical activity accounts for a significant portion of its tax collection, as depending on the taxable incidence policies of the ICMS, it is possible to occur a significant representativeness in the factors composing the costs of the products, as interfering into relationships and structures of the market, therefore affecting the socioeconomic indicators of the regional units. This exploratory study was carried out to verify the occurrence of relationship between the ICMS tax incidence on those several segments composing the agroindustry chain of the milk in Minas Gerais State as well as its impact on the socioeconomic indicators in the state. With the construction of an analytical model of costs, it was possible to verify the incidence of ICMS on the milk chain segments. A financial earning up to 9.90% were observed, as depending on the level of the daily milk production in rural properties, besides the gains in industry. To verify the occurrence of this relationship between the ICMS taxation policies in the milk chain and the socioeconomic development in Minas Gerais State, the factorial analysis was used. From two formed factors formed from the PIB variables of the sectorial activities, VAF, IDH, IMRS and Firjan Index (Social and Economical Indicators), the multiple linear regression was applied in order to verify this possible relationship. In addition, the conjunctional variables of the milk such as the milk production, milk establishments and job numbers were observed. As main contributions, when the ICMS taxation policies of the milky segment are used according to the benefits granted by legislation, it was verified they can allow for improvements in the economical indicators of the counties in Minas Gerais, from the proxy (CNAE Fiscal sobre Receitas Tributárias do ICMS) considered in this study. In compensation, no relationship in strengthening of the social indicators were verified. However, elements such as jobs and dairy industries establishments installed in Minas Gerais counties could be related with significant social gains for population.