Commercial exporter versus trading company - Alexandre Fernando de Almeida

\Taxes are very old human inventions whose purpose is to support government structures and guarantee the provision of public goods\ (DAMICO 2008 p.3). Based on this assumption, the general aim of this research is to assess export incentives by analysing the tax instruments used by the states of Espírito Santo and Santa Catarina for commercial exporters and trading companies. Have the import subsidies provided by the states of Espírito Santo - the port of Vitória - and Santa Catarina - the port..