Análise da tributação de importações de automóveis no Brasil
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Tipo
TCC
Data de publicação
2023-06
Periódico
Citações (Scopus)
Autores
Honora, Ricardo Garcia
Orientador
Rodrigues, Luiz Gustavo Friggi
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ISSN da Revista
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Resumo
O mercado automotivo brasileiro enfrenta muitas dificuldades para crescer e se desenvolver. Entre as principais dificuldades, destacam-se os altos impostos e custos de produção que afetam o preço final dos veículos e limitam a competitividade do mercado. A falta de incentivos para a produção de carros mais eficientes e sustentáveis, bem como a proteção excessiva da indústria automobilística nacional, prejudicam a entrada de novas marcas e modelos no mercado, o que pode limitar a inovação e a oferta de opções aos consumidores. Outro fator que dificulta o crescimento do mercado automotivo brasileiro é a complexidade do processo de importação, que envolve altos custos operacionais e tributários. O objetivo deste estudo é caracterizar o mercado de importação de veículos automotivos no Brasil. A metodologia adotada foi a revisão narrativa de literatura. Os resultados indicam que os custos e processos de importação de carros no Brasil envolvem principalmente a elevada carga tributária, a burocracia envolvida, a falta de incentivos para a importação de carros mais eficientes e sustentáveis, a proteção excessiva da indústria automobilística nacional e a complexidade do processo para os consumidores. Contudo, existem movimentos, no âmbito legislativo, que buscam facilitar automóveis importados que promovam a sustentabilidade e sejam híbridos ou elétricos.
The Brazilian automotive market faces many difficulties to grow and develop. Among the main difficulties, high taxes and production costs stand out, which affect the final price of vehicles and limit market competitiveness. The lack of incentives for the production of more efficient and sustainable cars, as well as the excessive protection of the national automobile industry, hinder the entry of new brands and models in the market, which can limit innovation and the offer of options to consumers. Another factor that hinders the growth of the Brazilian automotive market is the complexity of the import process, which involves high operational and tax costs. The objective of this study is to characterize the automotive vehicle import market in Brazil. The adopted methodology was the narrative literature review. The results indicate that the costs and processes of importing cars in Brazil mainly involve the high tax burden, the bureaucracy involved, the lack of incentives for the importation of more efficient and sustainable cars, the excessive protection of the national automobile industry and the complexity of the process for consumers. However, there are legislative movements that seek to facilitate imported cars that promote sustainability and are hybrid or electric.
The Brazilian automotive market faces many difficulties to grow and develop. Among the main difficulties, high taxes and production costs stand out, which affect the final price of vehicles and limit market competitiveness. The lack of incentives for the production of more efficient and sustainable cars, as well as the excessive protection of the national automobile industry, hinder the entry of new brands and models in the market, which can limit innovation and the offer of options to consumers. Another factor that hinders the growth of the Brazilian automotive market is the complexity of the import process, which involves high operational and tax costs. The objective of this study is to characterize the automotive vehicle import market in Brazil. The adopted methodology was the narrative literature review. The results indicate that the costs and processes of importing cars in Brazil mainly involve the high tax burden, the bureaucracy involved, the lack of incentives for the importation of more efficient and sustainable cars, the excessive protection of the national automobile industry and the complexity of the process for consumers. However, there are legislative movements that seek to facilitate imported cars that promote sustainability and are hybrid or electric.
Descrição
Palavras-chave
tributação , carros importados , aduaneira , taxation , imported cars , customs