Commercial exporter versus trading company

Taxes are very old human inventions whose purpose is to support government structures and guarantee the provision of public goods (DAMICO 2008 p.3). Based on this assumption the general aim of this research is to assess export incentives by analysing the tax instruments used by the states of Espírito Santo and Santa Catarina for commercial exporters and trading companies. Have the import subsidies provided by the states of Espírito Santo - the port of Vitória - and Santa Catarina - the port of Itajaí - to commercial exporters and trading companies contributed to boosting exports? To answer this question the impact of subsidies on exports in 2011 by commercial exporting and trading companies based in these two states was analysed. The research is exploratory and documentary in nature ex post facto and begins with a bibliographical analysis of the subject and then statistical data on exports from the federal units under observation. The database used in this research are sources available on the MDIC website.