{"id":"https://openalex.org/W4409504699","doi":"https://doi.org/10.55892/jrg.v8i18.2011","title":"Planejamento tribut\u00e1rio na atividade rural pecu\u00e1ria cria e recria de gado com \u00eanfase no imposto de renda","display_name":"Planejamento tribut\u00e1rio na atividade rural pecu\u00e1ria cria e recria de gado com \u00eanfase no imposto de renda","publication_year":2025,"publication_date":"2025-04-16","ids":{"openalex":"https://openalex.org/W4409504699","doi":"https://doi.org/10.55892/jrg.v8i18.2011"},"language":"pt","primary_location":{"id":"doi:10.55892/jrg.v8i18.2011","doi":"https://doi.org/10.55892/jrg.v8i18.2011","is_oa":true,"landing_page_url":"https://doi.org/10.55892/jrg.v8i18.2011","pdf_url":"https://revistajrg.com/index.php/jrg/article/download/2011/1606","source":{"id":"https://openalex.org/S4220651247","display_name":"Revista JRG de Estudos Acad\u00eamicos","issn_l":"2595-1661","issn":["2595-1661"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista JRG de Estudos Acad\u00eamicos","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://revistajrg.com/index.php/jrg/article/download/2011/1606","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5117176658","display_name":"U\u00e9rica Rana Ferreira Silva","orcid":"https://orcid.org/0009-0000-7221-6896","observed_orcids":["https://orcid.org/0009-0000-7221-6896"]},"institutions":[{"id":"https://openalex.org/I4210089573","display_name":"Universidade do Tocantins","ror":"https://ror.org/00akhqc20","country_code":"BR","type":"education","lineage":["https://openalex.org/I4210089573"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"U\u00e9rica Rana Ferreira Silva","raw_affiliation_strings":["Universidade Estadual do Tocantins \u2013 UNITINS, TO, UF, Brasil"],"raw_orcid":"https://orcid.org/0009-0000-7221-6896","affiliations":[{"raw_affiliation_string":"Universidade Estadual do Tocantins \u2013 UNITINS, TO, UF, Brasil","institution_ids":["https://openalex.org/I4210089573"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5092166860","display_name":"Stelamar do Amordivino","orcid":"https://orcid.org/0000-0003-4188-7843","observed_orcids":["https://orcid.org/0000-0003-4188-7843"]},"institutions":[{"id":"https://openalex.org/I4210089573","display_name":"Universidade do Tocantins","ror":"https://ror.org/00akhqc20","country_code":"BR","type":"education","lineage":["https://openalex.org/I4210089573"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Stelamar do Amordivino","raw_affiliation_strings":["Universidade Estadual do Tocantins \u2013 UNITINS, TO, UF, Brasil"],"raw_orcid":"https://orcid.org/0000-0003-4188-7843","affiliations":[{"raw_affiliation_string":"Universidade Estadual do Tocantins \u2013 UNITINS, TO, UF, Brasil","institution_ids":["https://openalex.org/I4210089573"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5072950943","display_name":"Beatriz Cilene Mafra Neves Bigeli","orcid":"https://orcid.org/0000-0002-0264-9650","observed_orcids":["https://orcid.org/0000-0002-0264-9650","https://orcid.org/0009-0005-7768-2243"]},"institutions":[{"id":"https://openalex.org/I4210089573","display_name":"Universidade do Tocantins","ror":"https://ror.org/00akhqc20","country_code":"BR","type":"education","lineage":["https://openalex.org/I4210089573"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Beatriz Cilene Mafra Neves Bigeli","raw_affiliation_strings":["Universidade Estadual do Tocantins \u2013 UNITINS, TO, UF, Brasil"],"raw_orcid":"https://orcid.org/0000-0002-0264-9650","affiliations":[{"raw_affiliation_string":"Universidade Estadual do Tocantins \u2013 UNITINS, TO, UF, Brasil","institution_ids":["https://openalex.org/I4210089573"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5014110953","display_name":"Cejana Marques Borges","orcid":"https://orcid.org/0000-0001-5232-0274","observed_orcids":["https://orcid.org/0000-0001-5232-0274"]},"institutions":[{"id":"https://openalex.org/I4210089573","display_name":"Universidade do Tocantins","ror":"https://ror.org/00akhqc20","country_code":"BR","type":"education","lineage":["https://openalex.org/I4210089573"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Cejana Marques Borges","raw_affiliation_strings":["Universidade Estadual do Tocantins \u2013 UNITINS, TO, UF, Brasil"],"raw_orcid":"https://orcid.org/0000-0001-5232-0274","affiliations":[{"raw_affiliation_string":"Universidade Estadual do Tocantins \u2013 UNITINS, TO, UF, Brasil","institution_ids":["https://openalex.org/I4210089573"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210089573"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.05270933,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"8","issue":"18","first_page":"e082011","last_page":"e082011"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.38960000872612,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.38960000872612,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11805","display_name":"Agricultural economics and policies","score":0.26589998602867126,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.16259999573230743,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-planning","display_name":"tax planning","score":0.8790000081062317},{"id":"https://openalex.org/keywords/livestock-production","display_name":"animal husbandry","score":0.6729999780654907},{"id":"https://openalex.org/keywords/income-tax","display_name":"income tax","score":0.9559999704360962},{"id":"https://openalex.org/keywords/tax-loss-carryforward","display_name":"loss carryforward","score":0.6240000128746033},{"id":"https://openalex.org/keywords/tax-relief","display_name":"tax relief","score":0.5559999942779541},{"id":"https://openalex.org/keywords/agricultural-taxation","display_name":"agricultural taxation","score":0.5509999990463257}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.580421507358551},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.09919986128807068}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.55892/jrg.v8i18.2011","doi":"https://doi.org/10.55892/jrg.v8i18.2011","is_oa":true,"landing_page_url":"https://doi.org/10.55892/jrg.v8i18.2011","pdf_url":"https://revistajrg.com/index.php/jrg/article/download/2011/1606","source":{"id":"https://openalex.org/S4220651247","display_name":"Revista JRG de Estudos Acad\u00eamicos","issn_l":"2595-1661","issn":["2595-1661"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista JRG de Estudos Acad\u00eamicos","raw_type":"journal-article"},{"id":"pmh:oai:ojs2.revistajrg.com:article/2011","doi":null,"is_oa":true,"landing_page_url":"http://revistajrg.com/index.php/jrg/article/view/2011","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"instacron:JRG","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.55892/jrg.v8i18.2011","doi":"https://doi.org/10.55892/jrg.v8i18.2011","is_oa":true,"landing_page_url":"https://doi.org/10.55892/jrg.v8i18.2011","pdf_url":"https://revistajrg.com/index.php/jrg/article/download/2011/1606","source":{"id":"https://openalex.org/S4220651247","display_name":"Revista JRG de Estudos Acad\u00eamicos","issn_l":"2595-1661","issn":["2595-1661"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista JRG de Estudos Acad\u00eamicos","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/2","display_name":"Zero hunger","score":0.6735000014305115},{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.48510000109672546}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4409504699.pdf","grobid_xml":"https://content.openalex.org/works/W4409504699.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2800919144","https://openalex.org/W2920971277","https://openalex.org/W2097459196","https://openalex.org/W2611106599","https://openalex.org/W7120387571","https://openalex.org/W7220289595","https://openalex.org/W7220092058","https://openalex.org/W3044350597","https://openalex.org/W7207486078","https://openalex.org/W7120490551"],"abstract_inverted_index":{"O":[0],"planejamento":[1,120,245,271,326],"tribut\u00e1rio":[2,121,246,272],"tem":[3,147],"sido":[4],"utilizado":[5],"para":[6,140,162,176,224,283,328],"designar":[7],"a":[8,18,37,41,47,74,94,106,117,135,213,217,232,242,259,276,335],"organiza\u00e7\u00e3o":[9],"dos":[10],"neg\u00f3cios":[11],"de":[12,31,43,49,55,76,89,91,128,132,138,160,167,172,174,181,186,197,205,226,239,244,256,278,285,338],"uma":[13,107],"empresa":[14],"tendo":[15,200],"em":[16,28,157,201,325],"vista":[17],"redu\u00e7\u00e3o":[19,48],"do":[20,78,119,179],"\u00f4nus":[21],"tribut\u00e1rio.":[22],"A":[23,144],"tributa\u00e7\u00e3o":[24,139,168,227],"no":[25,126,195],"agroneg\u00f3cio":[26],"principalmente":[27],"se":[29],"falando":[30],"atividade":[32,65,123,208],"rural":[33,124,178,315],"\u00e9":[34],"um":[35,158,270,323],"tema":[36],"ser":[38,265],"explorado":[39],"devido":[40],"exist\u00eancia":[42],"regras":[44],"que":[45,103,188,216,302,312],"permitem":[46],"carga":[50,109,331],"fiscal":[51,327],"e":[52,130,150,184,222,241,254,275,297,308,321,333],"ao":[53],"desconhecimento":[54],"muitos":[56],"contadores":[57],"sobre":[58,93],"o":[59,84,102,141,237,313],"assunto.":[60],"Um":[61],"resultado":[62],"positivo":[63],"na":[64,122,289,299],"rural,":[66],"pode":[67,104,264,292],"compensar":[68],"integralmente":[69],"os":[70],"preju\u00edzos":[71,279],"anteriores,":[72],"reduzindo":[73],"base":[75],"c\u00e1lculo":[77],"imposto":[79,173],"devido.":[80],"No":[81],"entanto,":[82],"caso":[83],"produtor":[85,142,177,314],"opte":[86],"pelo":[87],"regime":[88],"presun\u00e7\u00e3o":[90],"80%":[92],"receita":[95],"bruta,":[96],"essa":[97],"compensa\u00e7\u00e3o":[98,277],"n\u00e3o":[99],"ser\u00e1":[100],"poss\u00edvel,":[101],"levar":[105],"maior":[108,294],"tribut\u00e1ria":[110,320,332],"futura.":[111],"Assim":[112],"esse":[113],"estudo":[114,159],"objetivou":[115],"evidenciar":[116],"import\u00e2ncia":[118],"pecu\u00e1ria":[125,182],"ciclo":[127],"cria":[129,183],"recria":[131,185],"gado,":[133],"identificando":[134],"melhor":[136,165],"forma":[137,166,204],"rural.":[143,209],"metodologia":[145],"realizada":[146],"car\u00e1ter":[148],"descritivo":[149],"teve":[151],"como":[152,191,231,261],"objetivo":[153],"analisar":[154],"informa\u00e7\u00f5es":[155],"financeiras":[156],"caso,":[161],"identificar":[163],"qual":[164],"com":[169,250],"menor":[170,286],"incid\u00eancia":[171],"renda":[175],"ramo":[180],"gado":[187],"vem":[189],"atuando":[190],"pessoa":[192,220,262,290],"f\u00edsica,":[193],"situado":[194],"munic\u00edpio":[196],"Rio":[198],"Sono/TO":[199],"considera\u00e7\u00e3o":[202],"sua":[203,318,330,339],"explora\u00e7\u00e3o":[206],"da":[207,234],"Diante":[210],"dessas":[211],"quest\u00f5es,":[212],"pesquisa":[214],"conclui":[215],"escolha":[218],"entre":[219],"f\u00edsica":[221,291],"jur\u00eddica":[223,263],"fins":[225],"deve":[228],"considerar":[229],"fatores":[230],"complexidade":[233],"gest\u00e3o":[235],"cont\u00e1bil,":[236],"volume":[238],"receitas":[240,307],"necessidade":[243],"estrat\u00e9gico.":[247],"Para":[248],"produtores":[249,284],"alta":[251],"movimenta\u00e7\u00e3o":[252],"financeira":[253,337],"possibilidade":[255],"lucros":[257],"consistentes,":[258],"formaliza\u00e7\u00e3o":[260],"mais":[266,273],"vantajosa,":[267],"pois":[268],"permite":[269],"eficiente":[274],"sem":[280],"restri\u00e7\u00f5es.":[281],"J\u00e1":[282],"porte,":[287],"permanecer":[288],"oferecer":[293],"simplicidade":[295],"administrativa":[296],"flexibilidade":[298],"tributa\u00e7\u00e3o,":[300],"desde":[301],"haja":[303],"controle":[304],"adequado":[305],"das":[306],"despesas.":[309],"Portanto,":[310],"recomenda-se":[311],"avalie":[316],"periodicamente":[317],"estrutura":[319],"consulte":[322],"especialista":[324],"otimizar":[329],"garantir":[334],"sustentabilidade":[336],"atividade.":[340]},"counts_by_year":[],"updated_date":"2026-09-24T07:57:37.273135","created_date":"2025-04-17T00:00:00"}
