Alcooeiro

alcohol’s industry is necessary for the understanding and expansion of the sector. The tax burden represents on average 50% of all business costs in Brazil. The research question addressed is - what is the cost of tax on the industries of sugar and alcohol sector? The methodology adopted includes bibliographic, documentary and empirical research. To work on studies and articles for technical publications and scientific national and international have been read. The theories used were based on international surveys of the tax burden. Some authors were cited in the study, as Jacobs and Spengel, Shackelford and Shevlin, Simonsen,
Towill, Nam and Wilkner, Gallo, among others, the formulation and use of models proposed.
The measurement of charge is based on Income Statement. It has produced a database from
Balance Sheets and Income Statement of 74 sugar cane plants in the period 2002 to 2006, these figures provided by the " Observatório do Setor Sucroalcooleiro da FEA-RP/USP." The research is limited to the analysis of the Plants of the State of Sao Paulo, which accounts for more than 60% of the crushed cane in Brazil. In the total sample adjustments were made, ie, a data processing to achieve result closer to reality. This step was found difficulty in line with several statements, as some do not have a good level of detail of information distorting the research. Through a proposed model reached the tax burden of the plants and over this was mounted a descriptive statistical analysis can therefore be observed variation of the load in the sugar and alcohol plants.
Keywords: Tax Burden; Tax; Alcohol and Sugar Sector; Sugar Cane.
1. Introdução
O setor sucroalcooleiro vive um momento de expansão com um mercado livre e competitivo. Esse fato ocorre principalmente pela valorização do etanol diante dos mercados mundiais e a crescente demanda por esse produto no Brasil.
A matéria-prima desse setor é a cana-de-açúcar que desde o ano de