Regime aduaneiro de drawback: estudos de caso sobre a exportação da fruticultura de melão no Rio Grande do Norte

Detalhes bibliográficos
Autor(a) principal: DANIELA SOBRINHA, Dacelinda
Data de Publicação: 2023
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da UFRPE
Texto Completo: http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/9636
Resumo: The research aims to analyze the adoption and the level of knowledge about the drawback customs regime among melon exporters in the State of Rio Grande do Norte — RN. According to data from ComexStat (2022), the Northeast region accounted for 95,000 tons of melon exported, with emphasis on the State of RN with approximately 63,000 tons, just in the first half of 2022. It is noteworthy that the drawback is a public policy of customs tax incentive. The main foundations in this study are the Drawback Customs Regime Law n.° 37/1996, the Customs Regulation (Decree n.° 6.759/2009 and Decree 8.010/2013), as well as the National Tax System Law No. 5.172/1996 and the National Tax Code (Law No. 104/2001). The methodology is descriptive and, as for the technical procedures, the research is documentary, with a case study, a qualitative approach to the problem, and also having as object of analysis websites of federal and state public agencies, and private entities. The results of this research showed the adoption of the drawback as a cost reducer. It was found that in the analyzed companies, when adopting this drawback customs regime there is a reduction of 89.50% of the expenses and taxes associated with the import of inputs. When this regime is used, the reduction in the total cost of imports reaches 34.35%. The level of knowledge of the surveyed exporters about the regime was identified, demonstrating the relevance of tax planning based on the types and modalities of drawback.
id URPE_5ed6d100e95b489b969b3c2c22ff0780
oai_identifier_str oai:tede2:tede2/9636
network_acronym_str URPE
network_name_str Biblioteca Digital de Teses e Dissertações da UFRPE
repository_id_str
spelling XAVIER, Leonardo FerrazSILVA, Sérgio Luiz PedrosaMELO, André de SouzaCOSTA, Wênyka Preston Leite Batista dahttp://lattes.cnpq.br/6505905252953208DANIELA SOBRINHA, Dacelinda2024-05-24T18:59:28Z2023-07-21DANIELA SOBRINHA, Dacelinda. Regime aduaneiro de drawback: estudos de caso sobre a exportação da fruticultura de melão no Rio Grande do Norte. 2023. 84 f. Dissertação (Programa de Pós-Graduação em Administração e Desenvolvimento Rural) - Universidade Federal Rural de Pernambuco, Recife.http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/9636The research aims to analyze the adoption and the level of knowledge about the drawback customs regime among melon exporters in the State of Rio Grande do Norte — RN. According to data from ComexStat (2022), the Northeast region accounted for 95,000 tons of melon exported, with emphasis on the State of RN with approximately 63,000 tons, just in the first half of 2022. It is noteworthy that the drawback is a public policy of customs tax incentive. The main foundations in this study are the Drawback Customs Regime Law n.° 37/1996, the Customs Regulation (Decree n.° 6.759/2009 and Decree 8.010/2013), as well as the National Tax System Law No. 5.172/1996 and the National Tax Code (Law No. 104/2001). The methodology is descriptive and, as for the technical procedures, the research is documentary, with a case study, a qualitative approach to the problem, and also having as object of analysis websites of federal and state public agencies, and private entities. The results of this research showed the adoption of the drawback as a cost reducer. It was found that in the analyzed companies, when adopting this drawback customs regime there is a reduction of 89.50% of the expenses and taxes associated with the import of inputs. When this regime is used, the reduction in the total cost of imports reaches 34.35%. The level of knowledge of the surveyed exporters about the regime was identified, demonstrating the relevance of tax planning based on the types and modalities of drawback.A pesquisa visa analisar a adoção e o nível de conhecimento sobre o regime aduaneiro de drawback entre exportadores de melão do Estado do Rio Grande do Norte – RN. Segundo os dados do ComexStat (2022), a região Nordeste contabilizou 95 mil toneladas de melão exportado, com ênfase para o Estado do RN com aproximadamente 63 mil toneladas, apenas no primeiro semestre de 2022. Destaca-se que o drawback é uma política pública de incentivo fiscal aduaneira. As principais fundamentações deste estudo são a Lei do Regime Aduaneiro de Drawback n.° 37/1996, o Regulamento Aduaneiro (Decreto n.° 6.759/2009 e Decreto 8.010/2013), como também a Lei do Sistema Tributário Nacional n.° 5.172/1996 e o Código Tributário Nacional (Lei n.° 104/2001). A metodologia configura-se como descritiva e, quanto aos procedimentos técnicos, a pesquisa é documental, com realização de estudo de caso, de abordagem qualitativa do problema, e tendo ainda como objeto da análise websites de órgãos públicos federais e estaduais, e entidades privadas. Os resultados dessa pesquisa evidenciaram a adoção do drawback como redutor de gastos. Averiguou-se que nas empresas analisadas, ao adotar esse regime aduaneiro de drawback há uma redução de 89,50% dos gastos e impostos associados à importação de insumos. Quando utilizado esse regime, a redução do custo total na importação chega a 34,35%. Identificou-se o nível de conhecimento dos exportadores pesquisados acerca do regime, demonstrando a relevância do planejamento tributário com base nos tipos e nas modalidades de drawback.Submitted by (ana.araujo@ufrpe.br) on 2024-05-24T18:59:28Z No. of bitstreams: 1 Dacelinda Daniela Sobrinha.pdf: 1750819 bytes, checksum: 005f093bdf6e79fc89ccc0161ae57710 (MD5)Made available in DSpace on 2024-05-24T18:59:28Z (GMT). No. of bitstreams: 1 Dacelinda Daniela Sobrinha.pdf: 1750819 bytes, checksum: 005f093bdf6e79fc89ccc0161ae57710 (MD5) Previous issue date: 2023-07-21application/pdfporUniversidade Federal Rural de PernambucoPrograma de Pós-Graduação em Administração e Desenvolvimento RuralUFRPEBrasilDepartamento de AdministraçãoFruticulturaMelãoExportaçãoPlanejamento tributárioOUTROS::ADMINISTRACAO RURALRegime aduaneiro de drawback: estudos de caso sobre a exportação da fruticultura de melão no Rio Grande do Norteinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis-14559930609208970600600600-3020915585334755221-2020477926198029066info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UFRPEinstname:Universidade Federal Rural de Pernambuco (UFRPE)instacron:UFRPEORIGINALDacelinda Daniela Sobrinha.pdfDacelinda Daniela Sobrinha.pdfapplication/pdf1750819http://www.tede2.ufrpe.br:8080/tede2/bitstream/tede2/9636/2/Dacelinda+Daniela+Sobrinha.pdf005f093bdf6e79fc89ccc0161ae57710MD52LICENSElicense.txtlicense.txttext/plain; charset=utf-82165http://www.tede2.ufrpe.br:8080/tede2/bitstream/tede2/9636/1/license.txtbd3efa91386c1718a7f26a329fdcb468MD51tede2/96362024-05-24 15:59:28.749oai:tede2: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Biblioteca Digital de Teses e Dissertaçõeshttp://www.tede2.ufrpe.br:8080/tede/PUBhttp://www.tede2.ufrpe.br:8080/oai/requestbdtd@ufrpe.br ||bdtd@ufrpe.bropendoar:2024-05-28T12:38:32.972827Biblioteca Digital de Teses e Dissertações da UFRPE - Universidade Federal Rural de Pernambuco (UFRPE)false
dc.title.por.fl_str_mv Regime aduaneiro de drawback: estudos de caso sobre a exportação da fruticultura de melão no Rio Grande do Norte
title Regime aduaneiro de drawback: estudos de caso sobre a exportação da fruticultura de melão no Rio Grande do Norte
spellingShingle Regime aduaneiro de drawback: estudos de caso sobre a exportação da fruticultura de melão no Rio Grande do Norte
DANIELA SOBRINHA, Dacelinda
Fruticultura
Melão
Exportação
Planejamento tributário
OUTROS::ADMINISTRACAO RURAL
title_short Regime aduaneiro de drawback: estudos de caso sobre a exportação da fruticultura de melão no Rio Grande do Norte
title_full Regime aduaneiro de drawback: estudos de caso sobre a exportação da fruticultura de melão no Rio Grande do Norte
title_fullStr Regime aduaneiro de drawback: estudos de caso sobre a exportação da fruticultura de melão no Rio Grande do Norte
title_full_unstemmed Regime aduaneiro de drawback: estudos de caso sobre a exportação da fruticultura de melão no Rio Grande do Norte
title_sort Regime aduaneiro de drawback: estudos de caso sobre a exportação da fruticultura de melão no Rio Grande do Norte
author DANIELA SOBRINHA, Dacelinda
author_facet DANIELA SOBRINHA, Dacelinda
author_role author
dc.contributor.advisor1.fl_str_mv XAVIER, Leonardo Ferraz
dc.contributor.advisor-co1.fl_str_mv SILVA, Sérgio Luiz Pedrosa
dc.contributor.referee1.fl_str_mv MELO, André de Souza
dc.contributor.referee2.fl_str_mv COSTA, Wênyka Preston Leite Batista da
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/6505905252953208
dc.contributor.author.fl_str_mv DANIELA SOBRINHA, Dacelinda
contributor_str_mv XAVIER, Leonardo Ferraz
SILVA, Sérgio Luiz Pedrosa
MELO, André de Souza
COSTA, Wênyka Preston Leite Batista da
dc.subject.por.fl_str_mv Fruticultura
Melão
Exportação
Planejamento tributário
topic Fruticultura
Melão
Exportação
Planejamento tributário
OUTROS::ADMINISTRACAO RURAL
dc.subject.cnpq.fl_str_mv OUTROS::ADMINISTRACAO RURAL
description The research aims to analyze the adoption and the level of knowledge about the drawback customs regime among melon exporters in the State of Rio Grande do Norte — RN. According to data from ComexStat (2022), the Northeast region accounted for 95,000 tons of melon exported, with emphasis on the State of RN with approximately 63,000 tons, just in the first half of 2022. It is noteworthy that the drawback is a public policy of customs tax incentive. The main foundations in this study are the Drawback Customs Regime Law n.° 37/1996, the Customs Regulation (Decree n.° 6.759/2009 and Decree 8.010/2013), as well as the National Tax System Law No. 5.172/1996 and the National Tax Code (Law No. 104/2001). The methodology is descriptive and, as for the technical procedures, the research is documentary, with a case study, a qualitative approach to the problem, and also having as object of analysis websites of federal and state public agencies, and private entities. The results of this research showed the adoption of the drawback as a cost reducer. It was found that in the analyzed companies, when adopting this drawback customs regime there is a reduction of 89.50% of the expenses and taxes associated with the import of inputs. When this regime is used, the reduction in the total cost of imports reaches 34.35%. The level of knowledge of the surveyed exporters about the regime was identified, demonstrating the relevance of tax planning based on the types and modalities of drawback.
publishDate 2023
dc.date.issued.fl_str_mv 2023-07-21
dc.date.accessioned.fl_str_mv 2024-05-24T18:59:28Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.citation.fl_str_mv DANIELA SOBRINHA, Dacelinda. Regime aduaneiro de drawback: estudos de caso sobre a exportação da fruticultura de melão no Rio Grande do Norte. 2023. 84 f. Dissertação (Programa de Pós-Graduação em Administração e Desenvolvimento Rural) - Universidade Federal Rural de Pernambuco, Recife.
dc.identifier.uri.fl_str_mv http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/9636
identifier_str_mv DANIELA SOBRINHA, Dacelinda. Regime aduaneiro de drawback: estudos de caso sobre a exportação da fruticultura de melão no Rio Grande do Norte. 2023. 84 f. Dissertação (Programa de Pós-Graduação em Administração e Desenvolvimento Rural) - Universidade Federal Rural de Pernambuco, Recife.
url http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/9636
dc.language.iso.fl_str_mv por
language por
dc.relation.program.fl_str_mv -14559930609208970
dc.relation.confidence.fl_str_mv 600
600
600
dc.relation.department.fl_str_mv -3020915585334755221
dc.relation.cnpq.fl_str_mv -2020477926198029066
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Federal Rural de Pernambuco
dc.publisher.program.fl_str_mv Programa de Pós-Graduação em Administração e Desenvolvimento Rural
dc.publisher.initials.fl_str_mv UFRPE
dc.publisher.country.fl_str_mv Brasil
dc.publisher.department.fl_str_mv Departamento de Administração
publisher.none.fl_str_mv Universidade Federal Rural de Pernambuco
dc.source.none.fl_str_mv reponame:Biblioteca Digital de Teses e Dissertações da UFRPE
instname:Universidade Federal Rural de Pernambuco (UFRPE)
instacron:UFRPE
instname_str Universidade Federal Rural de Pernambuco (UFRPE)
instacron_str UFRPE
institution UFRPE
reponame_str Biblioteca Digital de Teses e Dissertações da UFRPE
collection Biblioteca Digital de Teses e Dissertações da UFRPE
bitstream.url.fl_str_mv http://www.tede2.ufrpe.br:8080/tede2/bitstream/tede2/9636/2/Dacelinda+Daniela+Sobrinha.pdf
http://www.tede2.ufrpe.br:8080/tede2/bitstream/tede2/9636/1/license.txt
bitstream.checksum.fl_str_mv 005f093bdf6e79fc89ccc0161ae57710
bd3efa91386c1718a7f26a329fdcb468
bitstream.checksumAlgorithm.fl_str_mv MD5
MD5
repository.name.fl_str_mv Biblioteca Digital de Teses e Dissertações da UFRPE - Universidade Federal Rural de Pernambuco (UFRPE)
repository.mail.fl_str_mv bdtd@ufrpe.br ||bdtd@ufrpe.br
_version_ 1810102214277988352