Uma comparação entre os mecanismos de tributação sobre a produção industrial nos países do Mercosul

Abstract

The tributary plan is recognized as in important factor in the search of competitiveness. A lower tributary burden allows the sales price to be more competitive. The awareness concerning the tributary burden and taxation as well embodies itself of fundamental importance for the tributary plan. In this sense, the present research was developed with the purpose of demonstrating and comparing the mechanisms of taxation, the respective tributary burdens and the representativeness of them in relation to the sales price of the industrial production of Mercosul member-countries. Initially, the research based itself on the literature review where it was searched and studied the objectives of Mercosul, the variants that compound the sales price and the methodology of its formation. Subsequently, through a documental analysis, it was identified the mechanisms of taxation and the tributary burden practiced by the member-countries, and applying those in a methodology of price formation. By linking the respective tributary burden to the net sales price obtained, it was presented the representativeness in each of the studied member-countries. This way, keeping unaltered the other variants that compound the price, it was verified that: in Brazil, the taxes and contributions over sales, the markup and the administrative and sales expenses are part of its respective base of calculus: the Brazilian tributary burden is the highest among the member-countries of Mercosul; in trading carried out by other member-countries with Brazil, the respective tributary burdens on the importation price are lower than the ones practiced in Brazil. This factor becomes the products imported from Mercosul to be more competitive than the ones produced in Brazil; by the incentives given to the exportations, Brazilian products sold in any of the other member-countries of Mercosul present the lowest tax. Thus, the Brazilian product in trading with the other member-countries is more competitive than those practiced in the respective internal markets.