Fiscal and environmental impact of the integrated use of oil palm (Elaeis guineensis) in timber production in the Amazon
DOI:
https://doi.org/10.53641/junta.v7i1.130Keywords:
Direct and indirect taxes, Special Tax Credits of the General Sales Tax, Reduced Income Tax rates, tax exemptions and incentives, environmental liabilitiesAbstract
The objective is to analyze the fiscal and environmental impact of the comprehensive use of oil palm (Elaeis guineensis) in wood production in the Amazon; The expansion generates a significant environmental impact, including deforestation, loss of biodiversity and the emission of greenhouse gases; Additionally, the traditional wood industry faces the challenge of finding sustainable raw materials; The use of oil palm stipes (trunks) reduces impacts and promotes the circular economy in the Amazon timber industry.
The methodology is basic, applied, numerical data analysis approach, using techniques and instruments to contrast the hypothesis and obtain results of the fiscal and environmental impact of the use of oil palm stipes in wood.
The results indicate that, from the test applied to 159 employees, a Cronbach's alpha coefficient was obtained for the instrument "Fiscal and environmental impact" of α = 0.904. Therefore, it is highly reliable and for the instrument “Comprehensive use of Elaeis guineensis oil palm in wood production” α = 0.918, high reliability; It is concluded that there is a fiscal and environmental impact of the comprehensive use of Elaeis guineensis (Oil palm) in the production of wood to avoid environmental liabilities.
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