Influ?ncia dos custos tribut?rios na produ??o de madeira de eucalipto em tora em diferentes cen?rios

Detalhes bibliográficos
Autor(a) principal: Lacerda, Klaus Wesley de Souza
Data de Publicação: 2016
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Repositório Institucional da UFVJM
Texto Completo: http://acervo.ufvjm.edu.br/jspui/handle/1/1347
Resumo: ?rea de concentra??o: Manejo florestal e silvicultura.
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spelling Lacerda, Klaus Wesley de SouzaCordeiro, Sidney Ara?joMatosinhos, Cristiano Christ?faroLeite, ?ngelo M?rcio PintoUniversidade Federal dos Vales do Jequitinhonha e Mucuri (UFVJM)Cordeiro, Sidney Ara?jo2017-05-17T14:06:21Z2017-05-17T14:06:21Z20162016-08-10LACERDA, Klaus Wesley de Souza. Influ?ncia dos custos tribut?rios na produ??o de madeira de eucalipto em tora em diferentes cen?rios. 2016. 83 p. Disserta??o (Mestrado) ? Programa de P?s-Gradua??o em Ci?ncia Florestal, Universidade Federal dos Vales do Jequitinhonha e Mucuri, Diamantina, 2016.http://acervo.ufvjm.edu.br/jspui/handle/1/1347?rea de concentra??o: Manejo florestal e silvicultura.Palavras-chave retiradas da Ficha Catalogr?fica.O objetivo geral deste trabalho foi determinar o impacto e a influ?ncia dos tributos incidentes sobre a produ??o de madeira de eucalipto em tora. Para tanto, considerou-se quatro cen?rios para a an?lise do projeto: cen?rio I - madeira colhida e sem tributos, cen?rio II - madeira colhida e com tributos, cen?rio III - madeira em p? e sem tributos e cen?rio IV ? madeira em p? e com tributos, em um horizonte de planejamento de sete anos. A taxa de desconto utilizada foi de 8,75% a.a., produ??o de 228 m?/ha e o pre?o da madeira de R$ 85,00/m? para a madeira colhida e de R$ 60,00/m? para a madeira em p?. Foram analisadas onze esp?cies tribut?rias: Taxa florestal (TF), Taxa de cadastro e registro (TCR), Contribui??o social para financiamento da seguridade social (COFINS), Contribui??o social para o programa de integra??o social (PIS), Contribui??o social do instituto nacional do seguro social (INSS), Contribui??o social sobre o lucro l?quido (CSSL), Contribui??o social do fundo de garantia por tempo de servi?o (FGTS), Imposto de renda da pessoa jur?dica (IRPJ), Imposto sobre a propriedade territorial rural (ITR), Taxa de controle e fiscaliza??o ambiental (TCFA) Taxa de controle e fiscaliza??o ambiental do estado de Minas Gerais (TCFAMG). Realizou-se a avalia??o econ?mica mediante os seguinte crit?rios: Valor Presente L?quido (VPL), Taxa Interna de Retorno (TIR), Valor Anual Equivalente (VAE) e Raz?o Benef?cio Custo (B/C). Para an?lise de risco utilizou-se a t?cnica de simula??o de Monte Carlo. Os resultados indicaram uma carga tribut?ria de 20,71% para a madeira colhida e 20,46% para a madeira em p? e os custos tribut?rios compreenderam 22% e 29% dos custos totais, respectivamente. Os tributos que mais influenciaram o VPL foram a TF, INSS e COFINS na comercializa??o da madeira colhida e TF, COFINS e INSS na venda de madeira em p?. A TF foi o tributo que mais impactou o projeto, respons?vel por 5,73% (madeira colhida) e 8,11% (madeira em p?) da carga tribut?ria total. O projeto se tornou invi?vel economicamente quando se consideraram os custos tribut?rios, apresentando VPL de R$ -2.025,35/ha para o cen?rio II e R$ - 389,42/ha para o cen?rio IV. A venda de madeira em tora apresentou alto risco de investimento, no momento em que os tributos foram considerados, para ambas comercializa??es. O risco de se obter VPL igual ou inferior a zero foi de 86,5% (venda de madeira colhida) e 63,1% (venda de madeira em p?).Submitted by Jos? Henrique Henrique (jose.neves@ufvjm.edu.br) on 2017-05-16T14:00:58Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) klaus_wesley_souza_lacerda.pdf: 1395561 bytes, checksum: 677394a81e3e8875561bf292e5927bc1 (MD5)Approved for entry into archive by Rodrigo Martins Cruz (rodrigo.cruz@ufvjm.edu.br) on 2017-05-17T14:06:21Z (GMT) No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) klaus_wesley_souza_lacerda.pdf: 1395561 bytes, checksum: 677394a81e3e8875561bf292e5927bc1 (MD5)Made available in DSpace on 2017-05-17T14:06:21Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) klaus_wesley_souza_lacerda.pdf: 1395561 bytes, checksum: 677394a81e3e8875561bf292e5927bc1 (MD5) Previous issue date: 2016Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior (CAPES)Disserta??o (Mestrado) ? Programa de P?s-Gradua??o em Ci?ncia Florestal, Universidade Federal dos Vales do Jequitinhonha e Mucuri, 2016.The aim of this study was to determine the impact and influence of taxes on Eucalyptus wood production in logs. Therefore, it was considered four scenarios for analysis of the project: Scenario I - harvested timber and without taxes, scenery II - wood harvested and taxes, scenario III - standing timber and without taxes and scenario IV - standing timber and taxes on a planning horizon of seven years. The discount rate used was 8.75% per year, production of 228 m? / ha and the price of wood R $ 85.00 / m? for timber harvested and R $ 60.00 / m? for standing timber . eleven tax species were analyzed: Forest Fee (TF), registration fee and register (TCR), Social Contribution to Social Security Financing (COFINS), social contribution to the social integration program (PIS), Social Contribution from the National Institute of social security (INSS), social contribution on net income (CSLL), social contribution of the guarantee fund for length of service (FGTS), the corporate income tax (CIT), tax on rural property (ITR) rate control and environmental monitoring (TCFA) control rate and environmental monitoring of the state of Minas Gerais (TCFAMG). There was the economic evaluation by the following criteria: Net Present Value (NPV), Internal Rate of Return (IRR), Equivalent Annual Value (EAV) and Reason Benefit Cost (B / C). For risk analysis used the Monte Carlo simulation technique. The results indicated a tax rate of 20.71% for harvested wood and 20.46% for stumpage and tax costs comprised 22% and 29% of total costs, respectively. The taxes that most influenced the VPL were TF, INSS and COFINS on the sale of timber harvested and TF, Cofins and INSS in the sale of standing timber. The TF was the tribute that most impacted the project, accounting for 5.73% (harvested wood) and 8.11% (stumpage) of the total tax burden. The project became uneconomical when considering tax costs, with NPV of R $ -2,025.35 / ha for the stage II and R $ - 389.42 / ha for the stage IV. The sale of timber in logs showed high investment risk, at the time the taxes were considered for both trades. The risk of obtaining NPV less than or equal to zero was 86.5% (the sale of timber harvested) and 63.1% (standing timber sale).porUFVJMA concess?o da licen?a deste item refere-se ao ? termo de autoriza??o impresso assinado pelo autor, assim como na licen?a Creative Commons, com as seguintes condi??es: Na qualidade de titular dos direitos de autor da publica??o, autorizo a Universidade Federal dos Vales do Jequitinhonha e Mucuri e o IBICT a disponibilizar por meio de seus reposit?rios, sem ressarcimento dos direitos autorais, de acordo com a Lei n? 9610/98, o texto integral da obra disponibilizada, conforme permiss?es assinaladas, para fins de leitura, impress?o e/ou download, a t?tulo de divulga??o da produ??o cient?fica brasileira, e preserva??o, a partir desta data.info:eu-repo/semantics/openAccessInflu?ncia dos custos tribut?rios na produ??o de madeira de eucalipto em tora em diferentes cen?riosInfluence of tax costs in eucalyptus wood production of logs in different scenariosinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisCustos tribut?riosMadeiraAn?lise de riscoAn?lise econ?micaEucaliptoreponame:Repositório Institucional da UFVJMinstname:Universidade Federal dos Vales do Jequitinhonha e Mucuri (UFVJM)instacron:UFVJMTEXTklaus_wesley_souza_lacerda.pdf.txtklaus_wesley_souza_lacerda.pdf.txtExtracted texttext/plain177432http://acervo.ufvjm.edu.br/jspui/bitstream/1/1347/6/klaus_wesley_souza_lacerda.pdf.txte987cb1582bd1d6a3fd15cb1ac853587MD56LICENSElicense.txtlicense.txttext/plain; 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dc.title.pt_BR.fl_str_mv Influ?ncia dos custos tribut?rios na produ??o de madeira de eucalipto em tora em diferentes cen?rios
dc.title.alternative.en.fl_str_mv Influence of tax costs in eucalyptus wood production of logs in different scenarios
title Influ?ncia dos custos tribut?rios na produ??o de madeira de eucalipto em tora em diferentes cen?rios
spellingShingle Influ?ncia dos custos tribut?rios na produ??o de madeira de eucalipto em tora em diferentes cen?rios
Lacerda, Klaus Wesley de Souza
Custos tribut?rios
Madeira
An?lise de risco
An?lise econ?mica
Eucalipto
title_short Influ?ncia dos custos tribut?rios na produ??o de madeira de eucalipto em tora em diferentes cen?rios
title_full Influ?ncia dos custos tribut?rios na produ??o de madeira de eucalipto em tora em diferentes cen?rios
title_fullStr Influ?ncia dos custos tribut?rios na produ??o de madeira de eucalipto em tora em diferentes cen?rios
title_full_unstemmed Influ?ncia dos custos tribut?rios na produ??o de madeira de eucalipto em tora em diferentes cen?rios
title_sort Influ?ncia dos custos tribut?rios na produ??o de madeira de eucalipto em tora em diferentes cen?rios
author Lacerda, Klaus Wesley de Souza
author_facet Lacerda, Klaus Wesley de Souza
author_role author
dc.contributor.references.none.fl_str_mv Cordeiro, Sidney Ara?jo
Matosinhos, Cristiano Christ?faro
Leite, ?ngelo M?rcio Pinto
dc.contributor.institution.pt_BR.fl_str_mv Universidade Federal dos Vales do Jequitinhonha e Mucuri (UFVJM)
dc.contributor.author.fl_str_mv Lacerda, Klaus Wesley de Souza
dc.contributor.advisor1.fl_str_mv Cordeiro, Sidney Ara?jo
contributor_str_mv Cordeiro, Sidney Ara?jo
dc.subject.keyword.pt_BR.fl_str_mv Custos tribut?rios
Madeira
An?lise de risco
An?lise econ?mica
Eucalipto
topic Custos tribut?rios
Madeira
An?lise de risco
An?lise econ?mica
Eucalipto
description ?rea de concentra??o: Manejo florestal e silvicultura.
publishDate 2016
dc.date.submitted.none.fl_str_mv 2016-08-10
dc.date.issued.fl_str_mv 2016
dc.date.accessioned.fl_str_mv 2017-05-17T14:06:21Z
dc.date.available.fl_str_mv 2017-05-17T14:06:21Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
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dc.identifier.citation.fl_str_mv LACERDA, Klaus Wesley de Souza. Influ?ncia dos custos tribut?rios na produ??o de madeira de eucalipto em tora em diferentes cen?rios. 2016. 83 p. Disserta??o (Mestrado) ? Programa de P?s-Gradua??o em Ci?ncia Florestal, Universidade Federal dos Vales do Jequitinhonha e Mucuri, Diamantina, 2016.
dc.identifier.uri.fl_str_mv http://acervo.ufvjm.edu.br/jspui/handle/1/1347
identifier_str_mv LACERDA, Klaus Wesley de Souza. Influ?ncia dos custos tribut?rios na produ??o de madeira de eucalipto em tora em diferentes cen?rios. 2016. 83 p. Disserta??o (Mestrado) ? Programa de P?s-Gradua??o em Ci?ncia Florestal, Universidade Federal dos Vales do Jequitinhonha e Mucuri, Diamantina, 2016.
url http://acervo.ufvjm.edu.br/jspui/handle/1/1347
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publisher.none.fl_str_mv UFVJM
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