Tarifas Portuárias: Um Estudo Comparativo entre os Sistemas Portuário Brasileiro e Espanhol

The objective of this study is to investigate and document the system of port taxes in Brazil and Spain. To achieve this, we consulted the laws, rules and documents, and the websites of the main Brazilian and Spanish ports. The study is unprecedented and brings out a little researched topic in Brazil, which is the port taxes. The results show that the Spanish system is structured by defining the different types of taxes to be charges. While the tax for Brazilian ports is confusing to present a diversity of shapes and charging models. This study has practical implications as they search alercar and present a system that can serve as a model for Brazil. This is because the port rates have a direct impact on the competitiveness of ports and hence the economy itself. The research has four main contributions: obtaining input on port tax rates and documentation practices in Brazil and Spain, recommendation for improvement of the Brazilian system, as well as the identification of differences between the systems. Keywords: Taxes, Port, Brazil, Spain.