Política agrícola e a tributação sobre o consumo na cadeia de produção e comercialização da soja

Resumo

This dissertation analyzes the constitutional and infra-constitutional structure of Brazil's agricultural policy and whether it imposes a binding obligation on the State to promote agribusiness through fiscal instruments that ensure appropriate treatment of the sector. As a point of comparison, it examines the impact of Constitutional Amendment No. 132/2023, which restructured the national tax system by replacing taxes such as ICMS, IPI, ISSQN, PIS, and COFINS with the new Goods and Services Tax (IBS) and the Contribution on Goods and Services (CBS), including an analysis of Complementary Law No. 214/2025. The research assesses whether the new tax framework addresses the specificities of agribusiness, considering the social function of property, regional development, and poverty eradication. The study adopts an exploratory approach, comparing the tax regimes before and after the reform, with a focus on the soybean production chain, due to its economic relevance and tax complexity. The results indicate that, although the reform aims at simplification and fiscal fairness, there are challenges related to non-cumulativity, special regimes, and compatibility with the national agricultural policy.

Ficha do documento

Tipo

Dissertação

Ano

2025

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/37892

Temas

Finanças PúblicasDesenvolvimento Regional

Palavras-chave

AgronegócioPolítica agrícolaReforma tributáriaSojaAgribusinessAgricultural policyTax reformSoybeaDireitoAgroindústriaAgricultura e EstadoImpostos - ArrecadaçãoSoja - Comercialização