IMPACTO DO PROGRAMA “MAIS LEITE SAUDÁVEL” EM UMA INDÚSTRIA DO RAMO DE LATICÍNIOS DA MESORREGIÃO DO CAMPO DAS VERTENTES – MINAS GERAIS
DOI:
https://doi.org/10.12662/2359-618xregea.v10i1.p160-174.2021Keywords:
Mais Leite Saudável, Tributos, LaticínioAbstract
O objetivo geral desta pesquisa foi analisar o impacto do Programa Mais Leite Saudável no resultado de uma indústria do setor lácteo da mesorregião dos Campos das Vertentes. Essa análise contribui para avaliar os impactos financeiros e tributários do programa, bem como os resultados econômicos da empresa com a implantação do programa. No estudo de caso, foram analisadas as demonstrações contábeis de uma indústria do setor lácteos. Procurou-se avaliar os incentivos fiscais na compra do leite in natura, que é o aproveitamento dos créditos presumidos de PIS e COFINS. Constatou-se, que desde seu lançamento em outubro de 2015, o programa beneficiou mais de sessenta mil produtores. O Mais Leite Saudável representou uma economia de capital de, aproximadamente, um milhão e quatrocentos mil reais, viabilizando a ampliação da indústria e investimentos em novos produtos e equipamentos.
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