Tributação do Setor de Petróleo: Evolução e Perspectivas, de José R.Afonso e Kleber P.Castro, Texto para Discussão ESAF nº 12 (jun/2010) , analisa a evolução da arrecadação do setor na última década, compara tributos federais com ICMS; discute participações na produção (como royalties) e sua divisão; e especula sobre a redução da tributação no novo regime de partilha da produção do pré-sal.
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