Costs and taxation on sale of grains: study of primary producer in the municipality of Lucas do Rio Verde – MT

Abstract

The study aimed to analyze the incident taxes on sale of corn grain in a farmer located in the municipality of Lucas do Rio Verde MT, 2010 crop, considering that the calculation of crop production costs and the income for the period is essential to provide data do assist in decision making. The study is justified by the need to expand the studies on taxation on the sale of agricultural corn product. Methodologically, this research involved a case study with data collection performed on the invoices of the primary producer and the calculations of costs incurred memories. For data interpretation and conclusion, was used theoretical framework presented in studies on agricultural production costs and the taxation on the sale of corn. The study shows that the costs involving inputs and fuel are responsible for most of the direct production costs.