Repositório Digital do Transporte

Use este identificador para citar ou linkar para este item: http://repositorio.itl.org.br/jspui/handle/123456789/8
Título: An evaluation of tax structure and practices of on board sales in Brazil
Autor(es): Altom, Gregory
Campos, Fabio
Lima, Haroldo de
Medina, Rita
Moraes, Andrezza
E-mail: gregoryaltom@gmail.com
frccampos@voegol.com.br
hlima@voegol.com.br
rcmedina@voegol.com.br
andrezza_gdomingos@hotmail.com
Orientador: O’Reilly, Peter
Número da turma: AVM - T01
Data do documento: 2017
Citação: Altom, Gregory et al. An evaluation of tax structure and practices of on board sales in Brazil. 2017. 25 f. Capstone Project (Aviation Management Certificate Program) - Embry-Riddle Aeronautical University; Instituto de Transporte e Logística, São Paulo, 2017.
Resumo: This study compared the tax costs between on-board sales and airport cafeterias of a mix of twenty-five products composed of beverages, fresh food and snacks in the amount that would be boarded on domestic flights between São Paulo, SP, Rio de Janeiro, RJ and Brasília, DF. The study showed that airlines are paying three times more in taxes than the airport cafeterias. The study suggested that states stop charging taxes for the transfer of unsold products on board, reducing 67% of the fees paid by airlines that practice buy on board (BoB) and guarantee a revenue gain between USD $ 800,000 and USD $ 1,000,000 per year. This revenue gain could reach USD $ 2,000,000 with the use of improved sales techniques. This improvement not only extinguishes loss of revenue for airlines, but it also may increase on board sales related revenues. BoB operations in Brazil are associated with complex and bureaucratic tax regulations, at the federal and state levels, causing airlines and the government a loss of revenue. Additionally, the airlines’ customers are also hampered by a limited and expensive offer of services and products. This study, in partnership with the Brazilian Airlines Association (ABEAR), recommends modifications and/or changes to the Brazilian taxation laws that could make BoB a greater revenue generator, such as the recovery of ICMS and the application of sale techniques to increase sales.
Palavras-chave: Tax structure
Descrição: Capstone Project (Aviation Management Certificate Program) - Embry-Riddle Aeronautical University; Instituto de Transporte e Logística, São Paulo, 2017.
Aparece nas coleções:Aviation Management (AVM)

Arquivos associados a este item:
Arquivo Descrição TamanhoFormato 
An Evaluation of Tax Structure and Practices of on Board Sales in Brazil.pdf226.57 kBAdobe PDFVisualizar/Abrir


Os itens no repositório estão protegidos por copyright, com todos os direitos reservados, salvo quando é indicado o contrário.