O IMPACTO DAS ISENÇÕES TRIBUTÁRIAS NAS OPERAÇÕES DE EXPORTAÇÃO

Abstract

This paper examines the impact of tax exemptions on export operations in
Brazil, focusing on how these exemptions affect production costs and product
competitiveness. The study uses Brazilian legislation, including the Federal Constitution
and complementary norms, to perform a practical simulation of a US$ 50,000 export by
a São Paulo-based company under the Real Profit tax regime. The simulation includes
two scenarios: one with application of tax exemptions and another without, to compare
the economic impact of these exemptions