AVALIAÇÃO DA SONEGAÇÃO DE IMPOSTOS NA AGROPECUÁRIA BRASILEIRA

This paper analyzes taxation and fiscal evasion in the Brazilian agriculture. To reach that target, nine agricultural products encompassing their agroindustrial chains are analyzed. Primary and secondary data sets are considered into a graph and table analysis. The 1989-2002 time period is more thoroughly examined. It is proved that the Brazilian taxation system is regressive, shows bi-taxation and facilitates fiscal evasion. The paper posits the des- tination of products as the main determinant of fiscal evasion, especially of local business tax, the so-called ICMS.