O ICMS sobre as exportações brasileirasuma estimativa da perda fiscal e do impacto sobre as vendas externas

Resumo

Recently the Brazilian Congress passed a law exempting exports of basic and intermediate products from the most important value added tax in the country — the ICMS — and allowing for the rebate of that tax payed on the purchase of capital goods and consumption goods indirectly used in the production process. These measures stand for a “fiscal” devaluation that is expected to improve the performance of Brazilian tradable goods. This paper presents an estimate of the value of the ICMS revenue originating in export activities in 1994 and 1995, as well as an evaluation of the impact of the fiscal burden reduction on the Brazilian trade balance.

Ficha do documento

Tipo

Estudo

Ano

1997

Instituição

Instituto de Pesquisa Econômica Aplicada (Ipea)

Fonte

Repositório do Ipea

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.ipea.gov.br:11058/2207

Licença

Licença Comum

Abrangência

Brasil; 1994-1995

Temas

Finanças Públicas

Palavras-chave

ICMS sobre as exportações brasileirasEstimativa da perda fiscalVendas externasImposto sobre Circulação de Mercadorias e Serviços (ICMS)