TAX REFORM IN THE COUNTRYSIDE: AN ANALYSIS OF CHANGES IN THE AGROINDUSTRIAL CHAIN

• Grant number: 24/07840-9
• Support Opportunities: Scholarships in Brazil - Scientific Initiation
• Effective date (Start): September 01, 2024
• Effective date (End): August 31, 2025
• Field of knowledge: Applied Social Sciences - Administration - Business Administration
• Principal Investigator: Nilton Cezar Carraro
• Grantee: Mateus Romano Todino
• Host Institution: Centro de Ciências da Natureza (CCN). Universidade Federal de São Carlos (UFSCAR). Campus de Lagoa do Sino. Buri , SP, Brazil

Abstract

Brazil's agribusiness sector will be responsible for around 24.1% of the country's GDP in 2023, making it a very important and strategic sector for the national economy. In view of this, there is a reality and a routine faced by agents in the agro-industrial production chain, with regard to tax regimes, and the taxes that consequently need to be paid. The tax reform promoted by Constitutional Amendment No. 132 of 2023 is scheduled to be fully implemented by 2033 and many changes will occur within this reality, both in terms of the choice of who will be taxed and changes in tax regimes and the taxes that need to be paid by the actors. Given this situation, this project aims to study and understand the national tax system (STN), and understand the changes that will occur with the tax reform, synthesizing in the end, a work that brings recommendations of ways, and ideas to take advantage of the new opportunities, and avoid losing profit with the tax reform. Therefore, the aim of this project is to analyze these changes with a focus on the agro-industrial chain, explaining their results for rural producers who, until 2023, paid their taxes as individuals. As a result, it is hoped to arrive at tax saving constructs and models based on the combination of agribusiness management and the new form of taxation, seeking legal guidelines for decision-making by this public. To this end, the methodology adopted will be bibliographical research with qualitative and secondary data that can answer and meet the objectives proposed in the work. After collecting the data, analyses will be made in order to clarify the best paths and decisions that rural producers can follow.