Aspectos controversos da tributação do biodiesel pelo PIS e pela COFINS

Resumo

This study intends to analyze controversies related to the Profit Participation Program (PIS) and Social Security Financing Contribution (Cofins) complex taxation system applied to biodiesel fuel. These controversies, for instance, affect the biodiesel proper classification and legal framework and, thus, its correct taxation, sometimes resulting in the adoption of different and even incoherent tax treatments to this fuel, as well as reducing investments in the sector. Based on that scenario, by analyzing the main controversies of the PIS and Cofins taxation applied to the biodiesel market, this study aims to help the understanding of the tax rules, as well as to encourage the debate about the biodiesel indirect taxation in Brazil in order to discuss possible measures to be taken from a tax perspective to reduce practical obstacles, guarantee legal security and promote investments to this renewable fuel that, besides environmentally friendly, is extremely important to improve the Brazilian energy sector and for the family agriculture subsistence, including the analysis of the most advanced tax reform proposals, in particular Legislative Bill No. 3.887/2020, which intends to create the Social Contribution on Transactions with Goods and Services (CBS).

Ficha do documento

Tipo

Dissertação

Ano

2021

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/31146

Temas

Finanças Públicas

Palavras-chave

Direito tributárioBiodieselCOFINSPIS-PASEPBrasilTributação indiretaRegras geraisControvérsiasAspectos práticosAnálise críticaDireitoImpostos - Arrecadação - Brasil