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A Desoneração das Exportações e o Fundo da Lei Kandir - Análise com foco no Setor Mineral (The Exemption on Exports and the Kandir Acts' Fund -- An Analysis Focusing on the Mining Sector)

2012; RELX Group (Netherlands); Linguagem: Inglês

ISSN

1556-5068

Autores

Fernando Facury Scaff,

Tópico(s)

Economic Theory and Policy

Resumo

Portuguese Abstract: Ate 1996 os produtos primarios e semielaborados poderiam ser objeto de cobranca de ICMS quando exportados. A Lei Complementar no 87/96, mais conhecida por Lei Kandir, proibiu esta cobranca e criou um Fundo para compensacao das perdas que os Estado tivessem com tal medida. Os exportadores, embora tivessem obtido a desoneracao das exportacoes do ICMS, jamais conseguiram receber os creditos acumulados em decorrencia das etapas anteriores de producao, nem ver plenamente compensados os creditos decorrentes de aquisicoes com maquinas e equipamentos e com material de uso e consumo.Posteriormente, este Fundo, que era transitorio e com valores decrescentes, mudou sua finalidade, passando a ser orientado mais por criterios politicos do que tecnicos. Este trabalho debate a trajetoria deste Fundo ao longo do tempo, bem como os percalcos dos exportadores para recuperar os creditos de ICMS, que continuam onerando o preco das mercadorias exportadas, focando a analise na industria extrativa mineral.English Abstract: Up until 1996 all primary and semi-processed goods could have been the object of the ICMS tax when exported. The Complementary Law no. 87/96, best known as the Kandir Act, prohibited this taxation and created a Fund to compensate the State’s losses with this measure. The exporters, although having obtained the exemption of the ICMS tax, would never be able to receive the accumulated credits due to the stages previous to production, nor see their credits fully compensated arising from the acquisition of machines and equipment and material for use and consumption.Posteriorly, this fund, which was transient and with decreasing values, changed its goal and finality, turning into and instrument more orientated by political rather than technical criteria.This paper debates the trajectory of this Fund through time, as well as the mishaps of the exporters to recuperate their ICMS credits, that continue to burden the price of merchandise exported, with an analysis focused on the mineral extraction industry.

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