Taxation and costs of sugarcane production in the region of Araras-SP

• Grant number: 19/01582-0
• Support Opportunities: Scholarships in Brazil - Scientific Initiation
• Start date: May 01, 2019
• End date: April 30, 2020
• Field of knowledge: Applied Social Sciences - Economics - Agrarian and Natural Resource Economics
• Principal Investigator: Jeronimo Alves dos Santos
• Grantee: Daniel Henrique Fornaro
• Host Institution: Centro de Ciências Agrárias (CCA). Universidade Federal de São Carlos (UFSCAR). Araras , SP, Brazil

Abstract

The aim of this work has to evaluate the impact of taxation on the production costs and on the Break-Even Point of the cane sugar production in the Araras - SP region. Specifically, analyze the dynamics of the contracts between the farmers and cane sugar processing industry, to calculate the cost structure and the Break-Even Point as well as analyze the impact of taxation on the yield. We going to use the method of calculating cost and the Break-Even Point with primary data collected in the properties. It is expected that this work shows the impact of taxation on production, producer margin and demonstrate the contractual relationship between the producer and the sugar cane plant.