Port Taxes: A Study Comparing the Brazilian Port Systems and Spanish

Authors

  • Rogério João Lunkes Universidade Federal de Santa Catarina
  • Jonas Mendes Constante Universidade Federal de Santa Catarina
  • Fabricia Silva da Rosa Universidade Federal de Santa Catarina
  • Vicente Mateo Ripoll-Feliu Universidad de Valência
  • Arturo Giner-Fillol Autoridade Portuária de Valência - ValeciaPort

DOI:

https://doi.org/10.21118/apgs.v6i3.4636

Abstract

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.

Downloads

Download data is not yet available.

Author Biography

Rogério João Lunkes, Universidade Federal de Santa Catarina

Departamento de Ciências Contábeis

Downloads

Published

2014-07-07

How to Cite

Lunkes, R. J., Constante, J. M., Rosa, F. S. da, Ripoll-Feliu, V. M., & Giner-Fillol, A. (2014). Port Taxes: A Study Comparing the Brazilian Port Systems and Spanish. Administração Pública E Gestão Social, 6(3), 127–140. https://doi.org/10.21118/apgs.v6i3.4636

Issue

july-september 2014: 6(3) 109-167

Section

Articles

License

Authors who publish in the Journal of Public Administration and Management Social (APGS) must agree to the following terms:

• Authors retain copyright and give the journal the rightof first publication with the work simultaneously licensed underthe Creative Commons Attribution License, permitting sharingwork with the recognition of the work of authorship and publicationstarting in this journal.

• Authors have authorization to assume additional contractsseparately for non-exclusive distribution of the work releasepublished in this journal (eg. publish in institutional repositories oras a book), with an acknowledgment of its publicationstarting this journal.

• Authors are permitted and encouraged to post theirwork online (eg, in institutional repositories or on their websitepersonnel) at any point before or during the submission process, asit can generate criticism and helpful suggestions, as well asincrease the impact and citation of published work.

• Authors reserve the right of the editors of this journal to make in theoriginal works, alterations of normative order, orthographic andgrammatical, aiming at complying with its editorial policy and keep thedefault cult of language, respecting, however, the authors' style.

• Authors assume exclusive responsibility for their opinionsgiven in the articles published in this journal.