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Registro Completo |
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Biblioteca(s): |
Embrapa Soja. |
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Data corrente: |
07/04/2004 |
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Data da última atualização: |
27/07/2007 |
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Autoria: |
LAZZAROTTO, J. J.; ROESSING, A. C.; MELLO, H. C. |
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Título: |
The impact of research and development of soybean production on tax revenues in Brazil. |
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Ano de publicação: |
2004 |
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Fonte/Imprenta: |
In: WORLD SOYBEAN RESEARCH CONFERENCE, 7.; INTERNATIONAL SOYBEAN PROCESSING AND UTILIZATION CONFERENCE, 4.; CONGRESSO BRASILEIRO DE SOJA, 3., 2004, Foz do Iguassu. Abstracts of contributed papers and posters. Londrina: Embrapa Soybean, 2004. |
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Páginas: |
p. 340. |
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Série: |
(Embrapa Soja. Documentos, 228).
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Idioma: |
Inglês |
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Notas: |
Editado por Flávio Moscardi, Clara Beatriz Hoffmann-Campo, Odilon Ferreira Saraiva, Paulo Roberto Galerani, Francisco Carlos Krzyzanowski, Mercedes Concordia Carrão-Panizzi.
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Conteúdo: |
The soybean-related agribusiness is one of the most important in Brazil. Research and development have played a key role in improving the soybean production system, allowing soybean production to increase as much as 71% in the last 20 years. In this work, the impacts of soybean research and development on Brazilian tax revenues were estimated. Data on soybean yields from the seasons of 1983/84 (1.650 kg/ha) and 2002/03 (2.818 kg/ha) were used. These yields were multiplied by area cultivated with soybean in the season of 2002/03 (18.5 million of hectares), to obtain the total soybean production for each season. These production values were then multiplied by the sale price of soybean in the year 2003, to obtain the gross value of each production season. Using these values, tax revenues from only 5 different tributes applied to the soybean production/industrialization complex were calculated: CPMF (temporary contribution on financial movements), CESSR (special contribution for the rural social security), ICMS (tax on the circulation of goods and services), PIS (program of the employee's social integration), and Cofins (financial contribution for the social security). To calculate ICMS, PIS and Cofins, only the amounts of soybean for industrialization in the internal market were considered. Only these amounts were used because these tributes are not applied to raw materials exported by individuals. In order to facilitate the calculation of these tributes in the industrial process, the gross values of production were considered; in other words, the effective prices practiced in the industry were not used. Thus, the values of tax revenues obtained were, in general, underestimated since the profit margins attributed by the industrial section were not considered. Tax revenues with the yields from seasons 1983/84 and 2002/03 were US$647 million and US$1.087 billion, respectively. Thus, tax revenues using the yield of 1983/84 were 40% smaller. The greater revenue in 2002/03 is mainly due to the development and use of improved technologies for soybean production, fruit of research, technical assistance and rural extension in Brazil. This tax surplus generated (US$440 million), however, has not been reinvested in research in the same proportion. This value is 80% higher than the current year's estimated budget for Embrapa (US$244 million). MenosThe soybean-related agribusiness is one of the most important in Brazil. Research and development have played a key role in improving the soybean production system, allowing soybean production to increase as much as 71% in the last 20 years. In this work, the impacts of soybean research and development on Brazilian tax revenues were estimated. Data on soybean yields from the seasons of 1983/84 (1.650 kg/ha) and 2002/03 (2.818 kg/ha) were used. These yields were multiplied by area cultivated with soybean in the season of 2002/03 (18.5 million of hectares), to obtain the total soybean production for each season. These production values were then multiplied by the sale price of soybean in the year 2003, to obtain the gross value of each production season. Using these values, tax revenues from only 5 different tributes applied to the soybean production/industrialization complex were calculated: CPMF (temporary contribution on financial movements), CESSR (special contribution for the rural social security), ICMS (tax on the circulation of goods and services), PIS (program of the employee's social integration), and Cofins (financial contribution for the social security). To calculate ICMS, PIS and Cofins, only the amounts of soybean for industrialization in the internal market were considered. Only these amounts were used because these tributes are not applied to raw materials exported by individuals. In order to facilitate the calculation of these tributes in the industrial proce... Mostrar Tudo |
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Categoria do assunto: |
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Marc: |
LEADER 03252naa a2200181 a 4500
001 1466858
005 2007-07-27
008 2004 bl uuuu u00u1 u #d
100 1 $aLAZZAROTTO, J. J.
245 $aThe impact of research and development of soybean production on tax revenues in Brazil.
260 $c2004
300 $ap. 340.
490 $a(Embrapa Soja. Documentos, 228).
500 $aEditado por Flávio Moscardi, Clara Beatriz Hoffmann-Campo, Odilon Ferreira Saraiva, Paulo Roberto Galerani, Francisco Carlos Krzyzanowski, Mercedes Concordia Carrão-Panizzi.
520 $aThe soybean-related agribusiness is one of the most important in Brazil. Research and development have played a key role in improving the soybean production system, allowing soybean production to increase as much as 71% in the last 20 years. In this work, the impacts of soybean research and development on Brazilian tax revenues were estimated. Data on soybean yields from the seasons of 1983/84 (1.650 kg/ha) and 2002/03 (2.818 kg/ha) were used. These yields were multiplied by area cultivated with soybean in the season of 2002/03 (18.5 million of hectares), to obtain the total soybean production for each season. These production values were then multiplied by the sale price of soybean in the year 2003, to obtain the gross value of each production season. Using these values, tax revenues from only 5 different tributes applied to the soybean production/industrialization complex were calculated: CPMF (temporary contribution on financial movements), CESSR (special contribution for the rural social security), ICMS (tax on the circulation of goods and services), PIS (program of the employee's social integration), and Cofins (financial contribution for the social security). To calculate ICMS, PIS and Cofins, only the amounts of soybean for industrialization in the internal market were considered. Only these amounts were used because these tributes are not applied to raw materials exported by individuals. In order to facilitate the calculation of these tributes in the industrial process, the gross values of production were considered; in other words, the effective prices practiced in the industry were not used. Thus, the values of tax revenues obtained were, in general, underestimated since the profit margins attributed by the industrial section were not considered. Tax revenues with the yields from seasons 1983/84 and 2002/03 were US$647 million and US$1.087 billion, respectively. Thus, tax revenues using the yield of 1983/84 were 40% smaller. The greater revenue in 2002/03 is mainly due to the development and use of improved technologies for soybean production, fruit of research, technical assistance and rural extension in Brazil. This tax surplus generated (US$440 million), however, has not been reinvested in research in the same proportion. This value is 80% higher than the current year's estimated budget for Embrapa (US$244 million).
700 1 $aROESSING, A. C.
700 1 $aMELLO, H. C.
773 $tIn: WORLD SOYBEAN RESEARCH CONFERENCE, 7.; INTERNATIONAL SOYBEAN PROCESSING AND UTILIZATION CONFERENCE, 4.; CONGRESSO BRASILEIRO DE SOJA, 3., 2004, Foz do Iguassu. Abstracts of contributed papers and posters. Londrina: Embrapa Soybean, 2004.
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Registro original: |
Embrapa Soja (CNPSO) |
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| Registros recuperados : 35 | |
| 9. |  | MELLO, H. C.; ROESSING. A. C. Custo de producao de soja no Brasil. In: REUNIAO DE PESQUISA DE SOJA DA REGIAO CENTRAL DO BRASIL, 21., 1999, Dourados. Resumos... Dourados: Embrapa Agropecuaria Oeste / Londrina: Embrapa Soja, 1999. p.46-47. (Embrapa Agropecuaria Oeste. Documentos, 7; Embrapa Soja. Documentos, 134).| Biblioteca(s): Embrapa Soja. |
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| 11. | | MELLO, H. C.; ROESSING, A. C. Custo de producao de soja no Parana. In: REUNIAO DE PESQUISA DE SOJA DA REGIAO CENTRAL DO BRASIL, 21., 1999, Dourados. Resumos... Dourados: Embrapa Agropecuaria Oeste / Londrina: Embrapa Soja, 1999. p.46. (Embrapa Agropecuaria Oeste. Documentos, 7; Embrapa Soja. Documentos, 134).| Biblioteca(s): Embrapa Soja. |
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| Registros recuperados : 35 | |
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