EFFECT OF TAXATION ON PRODUCTION COST, ON ROTATION AND ON REFORM OF Eucalyptus spp.

• Autor(a) principal: Rezende, José Luiz Pereira de
• Data de Publicação: 2015
• Outros Autores: Oliveira, Antônio Donizette de, Rodrigues, Carla
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Cerne (Online)
• Texto Completo: https://cerne.ufla.br/site/index.php/CERNE/article/view/423
• topic: Tributes; taxes; social contributions; cost of production; rotation; and stand renewal

This work was designed to determine the influence of tributes on the optimum economical age of harvesting Eucalyptus spp. stands, to determine the number of cuttings between the reform of Eucalyptus spp. stands, to determine and analyze the contribution of tributes to the wood production costs. Many tributes are due on the forest sector. In this study, the tributes considered are the ones falling on the production of forest on products and services (TMS), income tax on business operation (ITJP), social raw material, not including, therefore, those which are due on industrialization. They are: forest rate (FR), cadastrum and registration rate (CRR), chainsaw record rate (MRR), chainsaw ownership tax (MPT), land ownership tax (RTT), commercialization tax contribution on profit (SCP), contribution for financing of social security (CFSS), Contribution for the National Institute of Social Security (CNISS), contribution for the social integration program (CSIP), rural syndicate contribution (RSH). The criterion utilized to determine economic rotation and to determine the optimum moment to renew the stand was the Net Present Value (NPV), considering an infinite planning horizon. The results obtained allowed to identify the ratio of the tributes in the total wood production cost.. It was found that the optimum harvesting time, not considering the tributes, occurred at 7 years o age; considering all the tributes, the optimum age occurred at 8 years. By not considering tributes would cause to unduly anticipate the optimum harvesting age. The optimum moment to make the renewal of the stand, not considering the tributes, occurred at 21 years, after the third cutting. However, taking into account the tributes, it would occur at 32 years (after the fourth cutting). By not considering the effect of tributation would cause one to unduly antecipate the optimum time to renew the stand. Tributation stands for 37.78% of wood production cost, i.e., taxes contribute with 3.8%, imposts with 25.32% and contributions with 8.99%.