PEDRAS PRECIOSAS, SEMIPRECIOSAS E SUAS MANUFATURAS: DESAFIOS A SUPERAR NA QUESTÃO TRIBUTÁRIA

Abstract

The primary aim of this paper is to throw some light on specific issues related to tax policy on gems and their manufactured products. Preliminarly, the main economical and social aspects of emphasizing its strategical importance to stimulate development in Brazil. By appraising the world wide and Brazilian panorama, one analyses the factors that determine the actual performance of this sector and its potential of strength, based mainly on the geological environment of gems in Brazil. After discussing the evolution of government policies and the actual tax procedures, the paper points out strategical guidelines for a new tax system directed to stimulate a strong expansion of the Brazilian gems and manufactured products supply framework.