Impacto do crédito de ICMS sobre o custo de produção na cafeicultura: um estudo nas principais regiões produtoras de café arábica no Brasil

Abstract

The costs for production and sale of certain products consumed by a company may bring pertinent information for decision taking in the business. In the cultivation of coffee, the cost s analysis becomes a valuable tool, where climate, types of soil and region of cultivation are determinant for measuring expenses with input, work force, machine utilization, energy, among other items which belong to the productive process. Besides operational costs, the farmer must also consider the taxation rated on them, which have a direct impact on production s cost. In some cases, legislation foresees the possibility of taxes´ compensation, which are considered non-cumulative, and paid in items buying destined to the productive process. The ICMS has this non-cumulative characteristic, although in the agribusiness sector, in general, there isn t a practice of ICMS´s credit use, therefore production s cost increases. In this context this present study has as it´s purpose to identifying the impact of ICMS´s credit on production cost in three main states that are arabian coffee producers in Brazil. For this, we accomplished an analysis of ICMS´s regulation in three coffee producer states: Minas Gerais, São Paulo and Bahia. We also analyzed the costs of agribusiness coffee production available by CONAB (Nacional Company of Supplies) between 2003 and 2010, trying to identify the bills with ICMS´s incidence. This research is justified by the importance represented by the production of coffee for the Brazilian and global economy. In the course of the production chain coffee realizes that she is responsible for creating jobs, fixing people in the field and drive the economy as a whole. As for the methodology, the research can be characterized as descriptive, and as for the approach it can be titled as a quantitative research, applying the Scott-Knott (1974) test for the analyses which results showed that the ICMS´s values revealed a diverging behavior when comparing bills and analyzed states. This behavior can be explained by the fact that tax rates are different among states. In the temporal analysis of the ICMS s credit was found that unused credit may result in financial losses for the farmer. Therefore, we see the importance of the grower to know the mechanisms for the use of ICMS s credit, because these values untapped borne coffee production, reducing the return on investment and competitiveness in the market.