THE IMPORTANCE OF THE PIS AND COFINS EXEMPTION FOR BRAZILIAN COFFEE EXPORTS TO THE UNITED STATES

Abstract

Coffee is historically and economically important for Brazil. The export of Brazilian coffee has always been present in the country’s trajectory. The United States is a major economic partner and one of the largest consumers of coffee, making the North American market very attractive to Brazilian investors. However, the instability of the domestic market discourages medium and small producers from investing in international trade. For this reason, it is important to emphasize the need for the government to adopt incentive measures for companies and small producers. One example is the exemption from PIS and COFINS on the export of coffee beans