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An Evaluation Of Tax Structure And Practices Of On Board Sales In Brazil, Gregory Altom, Fabio Campos, Haroldo De Lima, Rita Medina, Andrezza Moraes
An Evaluation Of Tax Structure And Practices Of On Board Sales In Brazil, Gregory Altom, Fabio Campos, Haroldo De Lima, Rita Medina, Andrezza Moraes
Graduate Student Works
This study compared the tax costs between on-board sales and airport cafeterias of a mix of twenty-five products composed of beverages, fresh food and snacks in the amount that would be boarded on domestic flights between São Paulo, SP, Rio de Janeiro, RJ and Brasília, DF. The study showed that airlines are paying three times more in taxes than the airport cafeterias. The study suggested that states stop charging taxes for the transfer of unsold products on board, reducing 67% of the fees paid by airlines that practice buy on board (BoB) and guarantee a revenue gain between USD $ …