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Use este identificador para citar ou linkar para este item: http://repositorio.itl.org.br/jspui/handle/123456789/8
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Campo DCValorIdioma
dc.contributor.advisorO’Reilly, Peter-
dc.contributor.authorAltom, Gregory-
dc.contributor.authorCampos, Fabio-
dc.contributor.authorLima, Haroldo de-
dc.contributor.authorMedina, Rita-
dc.contributor.authorMoraes, Andrezza-
dc.date.accessioned2018-07-16T13:17:34Z-
dc.date.available2018-07-16T13:17:34Z-
dc.date.issued2017en_US
dc.identifier.citationAltom, 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.en_US
dc.identifier.urihttp://srv-052-vm.cnt.org.br:8080/jspui/handle/123456789/8-
dc.descriptionCapstone Project (Aviation Management Certificate Program) - Embry-Riddle Aeronautical University; Instituto de Transporte e Logística, São Paulo, 2017.en_US
dc.subjectTax structureen_US
dc.titleAn evaluation of tax structure and practices of on board sales in Brazilen_US
dc.contributor.emailgregoryaltom@gmail.comen_US
dc.contributor.emailfrccampos@voegol.com.bren_US
dc.contributor.emailhlima@voegol.com.bren_US
dc.contributor.emailrcmedina@voegol.com.bren_US
dc.contributor.emailandrezza_gdomingos@hotmail.comen_US
dc.publisher.citySão Pauloen_US
dc.description.resumoThis 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.en_US
dc.description.classAVM - T01en_US
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