Benefício fiscal do programa mais leite saudável: análise da visão dos gestores de laticínios do oeste catarinense

Abstract

This study aimed to identify the vision of dairy managers that are enabled by the tax benefit entitled as the Healthy Milk Plus Program, located in the west of Santa Catarina. productive base of this raw material, thus assisting the producers, with the objective of improving the quality of milk that the national market has, so that it can be increased the commercialization in the external market. Thus, the participating companies have axes that will assist in this improvement, ranging from herd management to fresh milk conditioning. Benefiting companies with the reimbursement of presumed PIS and COFINS credits, in which a percentage must be allocated to producers. This work aimed to identify the view that dairy managers have about the contribution of the program and the benefits they obtained, such information was collected through interviews, which identified that the main benefit for both the company and producers was the financial contribution, which made it possible to make investments focused on improving milk quality.