Bonus of the azul and gol companies in relation the collection of “IPVA” about its aircraft

Authors

DOI:

https://doi.org/10.5965/2316419009152020001

Keywords:

Aircraft Taxation, Costs, Aircraft, IPVA

Abstract

The Imposto sobre Propriedade de Veículos Automotores (IPVA) is the responsibility of the states and the Federal District, that is, the tax is governed by state legislation. There were discussions in the Supreme Federal Court (STF) regarding the incidence of this tax on vessels and aircraft, however, the STF decided to exempt the collection of IPVA on the assets in question. The purpose of this research is the estimated presentation of the tax disbursement of air transport companies if the collection of IPVA on their aircraft was instituted. With that, this research searched in the financial statements of the air transport companies Azul and Gol, the respective values corresponding to the possessions of their aircraft. Upon this amoun t was applied and calculated at the IPVA rate. The rate used corresponds to the host state of each airline Azul and Gol, which are São Paulo and Rio de Janeiro respectively. Both states have a 4% rate for levy IPVA for land vehicles. The estimated tax disb ursement that the air transport companies Azul and Gol build in 2019 regarding the collection of IPVA on their aircraft would be R$ 261.415,84 and R$ 131.057,04 respectively. For companies, this tax would be seen as an additional tax liability to be paid, in others words, for them it would be considered negatively.However for the states that received this amount, it would help to strengthen their finances.

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Author Biographies

Janaína Daniele Pereira da Silva, Federal University of Santa Catarina, UFSC, Brazil.

Graduated in Accounting at the Santa Catarina Federal University, UFSC, Brazil.

Sérgio Murilo Petri, Federal University of Santa Catarina, UFSC, Brazil.

PhD in Production Engineering from the Santa Catarina Federal University, UFSC, Brazil.

Has a Master’s degree in Production Engineering from the Santa Catarina Federal University, UFSC, Brazil.

Graduated in Accounting Sciences at the University of Vale do Itajaí, UNIVALI, Brazil.

Professor at the Santa Catarina Federal University, UFSC, Brazil.

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Published

2020-12-18 — Updated on 2020-12-22

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How to Cite

Silva, J. D. P. da, & Petri, S. M. (2020). Bonus of the azul and gol companies in relation the collection of “IPVA” about its aircraft. Revista Brasileira De Contabilidade E Gestão, 9(17). https://doi.org/10.5965/2316419009152020001 (Original work published December 18, 2020)

Issue

Vol. 9 No. 17 (2020)

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Articles

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Copyright (c) 2020 Janaína Daniele Pereira da Silva, Sérgio Murilo Petri

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