Estudo da carga tributÃria sobre o setor elÃtrico brasileiro : o caso CHESF / Analysis of the Tax Burden over the Electric Sector â CHESF.

AUTOR(ES)
DATA DE PUBLICAÇÃO

2005

RESUMO

The increasing tax pressure over the Brazilian economy is affecting the Electric Sector. The rise of the tax burden is occurring due to different actions: the introduction of new taxes, the rise of old taxes, the growing difficulties to recover tax credits and also due to a more efficient fiscal action, thanks to the computerized information available that assures better conditions to the governmental fiscal areas. But it is not only the tax burden over the Electric Sector that is demanding more efficiency from the electric companies. The reorganization of the Sector, making it less monopolized, introducing competitions over some areas, especially in the energy generation industry, demand the companies to become more creative and dynamic to assure competitive advantages in their markets. Tax planning has become a very important factor to differentiate one organization among the others, giving it better competitive chances to succeed. Each tax payer has the right to manage his business trying to diminish its tax burden, taking advantages of the law. Company managers have the duty to look for legal forms to operate with less cost, what obviously include lower tax costs. The tax burden may affect several productive agents. This work intends do analyze, as a sample, the tax burden over an important Electric Sector Company, Chesf â Companhia Hidro ElÃtrica do SÃo Francisco. It aims to get to know the impact of some important taxes, over the companyâs business, and also, to find out possible optimization actions, that might help Chesf to achieve its goals

ASSUNTO(S)

chesf - companhia hidro elÃtrica do sÃo francisco economia tax burden setor elÃtrico planejamento tributÃrio electric sector carga tributÃria chesf â companhia hidro elÃtrica do sÃo francisco tax planning

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