TRADE-DRAWBACK and Disadvantages of Drawback p / micro and small enterprises
The objective is to discuss the theme "The Disadvantages of Drawback" to micro and small businesses trying to reach a conclusion here, through analysis of published articles and studies by entities pertaining to the subject if the relative advantages and disadvantages this process, or not-lam discourage entrepreneurs to its adoption as an alternative or reasonable possibility of its production process and export. The drawback is the main objective to promote export growth, the possibility of placing the largest domestic production in foreign markets, which, of course, will lead to the development of certain productive sectors of the country. Another objective of this incentive is to give a competitive edge in export product. The exemption also-election is also made by completing the "Application for Drawback", directed SECEX, accompanied by the proof of exports and imports of inputs in question. And the difficulties for the entry of Brazilian companies in the international market are many, from the high cost of logistics of product distribution, physical distance from the buyer''s market, difficulties in obtaining credit and even to place the product on the market. Measures related to the reduction of the two components of the anti-export bias (the bias microeconomic and Regulatory Environment of Specific Export Activity) considered in this work should, accordingly, be part of a second generation of government policies to support exports, which would complement and would improve particularly those adopted since 1995 in several areas. "Drawback still going on about the authors is that Angela Sartori-gada lawyer and business consultant in foreign trade, specializing in Tax Law from PUC-SP International Law and RelationsEconomics and Trade and FGV-GVLaw respectively Ana Clarissa who is a lawyer with specialization in Business Law from USP and an expert in Procedural Law and the Brazilian Institute of Tax Studies (IBET), which recently launched a book on treating only the process Drawback, spoke on the subject in a recent article published in "NetMarinha" Drawback is the greatest ally of Brazil''s exports. " Because it is a very complex system, entrepreneurs are afraid to use the sys-tem. "We combine the conceptual fields of tax law, legal standards and the operation of the system and thus demystify the process of Drawback," they said. . Therefore, it is clear attempt to close the equation or not the use of the process of Drawback for micro, small and medium enterprises due to the facts as measured disadvantages and advantages of the process. Characterized here are several other factors of non-adherence to Export process as a whole in general, not just the process of Drawback, due to some difficulties these businesses listed in the article and article Sebrae consultant Pedro da Motta Veiga more generally global and especially when it touches on the subject of microeconomics and Regulatory Environment thus proving the lack of data related to Drawback. CONCLUSIONS Considering the articles written by various authors-ments related to the academic area of foreign trade and entities that rely on and treat it, it is proved "inconclusive" to determine advantages and disadvantages, feasibility and infeasibility of using micro Drawback, small and medium enterprises. Nuances in derivatives went from the high degree of knowledge about foreign trade and management of internal processes and end the production process and the process in the use of tax drawback to the increase in improvement of product quality and the pursuit of excellence inherent in business management highly beneficial factor, which the company ends up subjecting the use of the process of Drawback. SARTORI, A.Araujo, A. C. Article about the book release Drawback and Foreign Trade