Tecnologias e benefícios fiscais na política pública do algodão do estado de Mato Grosso

Abstract

The general aim of this research was to identify the technologies and tax benefits for the cotton production chain in Mato Grosso. As for the methodological classification, the research was qualitative in terms of its approach and descriptive in terms of its objectives. With regard to the procedural aspect of data collection, the investigation involved bibliographical and documentary research. Academic literature on the subject of this article was searched and bibliographic, documentary and patent analysis was carried out. The data collection technique was based on institutional records or documentary analysis in the databases of the Brazilian Agricultural Research Corporation; the Mato Grosso Association of Cotton Producers; the National Supply Company; the Ministry of Development, Industry and Foreign Trade; the Ministry of Agriculture and Livestock; the National Institute of Intellectual Property; Orbit Intelligence; and the World Intellectual Property Organization. Bibliographic research was carried out on the CAPES Periodicals website and Google Scholar. The results showed that the phase of the cotton production chain with the greatest tax benefit occurred when cotton lint was sold in interstate and domestic exits. Mato Grosso was the largest cotton producer and exporter in Brazil, and there was an increase in tax collection. PROALMAT's total tax incentive from 2020 to 2022 was R$1.836 billion. In relation to cultivars, the tax benefit provided 42 cultivars by the Mato Grosso Cotton Institute in the registration period from September 30, 1998 to August 12, 2022 and the Mato Grosso Foundation was responsible for 25 cultivars registered from January 5, 2005 to December 1, 2016. Brazil had 1,516 patents on cotton and was in 10th place in the Orbit System ranking. In the Patentscope System it had 277 and in the Brazilian patent system it had 507 cotton patents. It was found that Mato Grosso has consolidated its position in cotton growing and is optimally competitive.