Benefícios fiscais e tributários nas importações: um estudo da legislação brasileira aplicado às entidades da administração pública

Abstract

Facing the challenges of reducing costs and maximizing results, as well as seeking an improvement in the quality of services, entities of public administration and local government should directly seek alternatives to make them more effective, efficient and less costly. When you choose to operate in foreign trade, these entities can take advantage of tax benefits, granted by the Brazilian legislation, which aim to encourage the development or even investments in certain areas, sectors, namely: education, scientific research and technology, digital inclusion, etc... It’s worth mentioning, however, that these organizations do not have enough knowledge in this area. Therefore, often through ignorance, disburse considerable sums in taxes when purchasing imported goods without even wondering the existence of legislation that protects them, regarding immunity or exemption in tax matters. Now, entities that hold this knowledge may, with imports, reduce costs and provide better service to society. It is noteworthy that, according to Almeida and Theóphilo (2012), imports have an important role in growth, development and diversification of activities in various sectors. Thus, this study aims to check which are the fiscal and tax benefits existing under Brazilian law that may be taken by the direct and indirect public administration entities in the import of goods.