A INSERÇÃO ECONÔMICA DA COOPERATIVA AGROINDUSTRIAL LAR E SEUS REFLEXOS NA ARRECADAÇÃO DE ICMS, DOS MUNICÍPIOS ONDE MANTÉM SUAS PLANTAS INDUSTRIAIS

This article presents an analysis of the insertion into the process of agroindustrialization of LAR Agroindustrial Cooperative from the municipality of Medianeira (State of Paraná) and its effect on the collection of ICMS (Tax on Transfer of Goods and on Transport Services Interstate, Intercity, and on Communication) in the cities where the cooperative has manufacturing plants for the period ranging from 2000 to 2004. The methodology used was documentary research and case study. The results of the research reveal that LAR Agroindustrial Cooperative has positively contributed to ICMS collection in the municipalities of Medianeira, Itaipulândia, Missal, Matelândia, Céu Azul, and Santa Helena.


Variant title:
Economic insertion of LAR agroindustrial cooperative and its effects on ICMS collection in the cities where its manufacturing plants are located
Issue Date:
Sep 01 2006
Publication Type:
Journal Article
PURL Identifier:
http://purl.umn.edu/43803
Published in:
Organizações Rurais e Agroindustriais/Rural and Agro-Industrial Organizations, Volume 08, Number 3
Page range:
295-312
Total Pages:
18




 Record created 2017-04-01, last modified 2017-04-27

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