A tributação no setor cafeeiro

Abstract

Coffee farming is one of the main agricultural activities in Brazil, playing a key role in job creation and foreign exchange earnings. However, the sector faces several challenges, particularly regarding tax burden and complexity. This study aims to analyze the influence of taxation on the coffee sector, highlighting its economic and operational impacts on producers, especially small and medium-sized ones. The research was carried out through bibliographic review, statistical data analysis, and examination of current legislation between 2019 and 2024. The results show that the Brazilian tax system is a significant barrier to the competitiveness of coffee production, directly affecting production costs, profit margins, and investment capacity. Furthermore, the lack of tax incentives and excessive bureaucracy worsen the situation, making it difficult for producers to access public policies and international markets. It is concluded that tax simplification and the implementation of fairer fiscal policies are essential to ensure the sustainability of the coffee sector and strengthen the Brazilian rural economy