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Previous issue date: 2006-06-09 / This work presents results derived from a study related to impact on non-controllable costs in the determination of energy taxes. This is done analyzing tax review practiced by concessionaries responsible for the distribution of electrical energy located in the Northeastern Region of Brazil, between 2003 and 2004. This Region was chosen as a study area due to the researcher s expectation in congregating companies that deliver services to markets that have similar social-economical profiles. A brief explanation related to the restructuring of the electrical sector in Brazil is presented, pointing out that there was privatization of the great majority of these companies. The study also points out the definition of regulating rules in service delivery process. The components of taxes that are practiced by these companies aimed at final consumers, as well as the market as a whole and the revision process that is executed by Ag?ncia Nacional de Energia El?trica ANEEL for the definition of these taxes are demonstrated in the research. A brief historical of the concessionaires that were focus of the research is presented, totaling five companies. Some data used by ANEEL in the tax review process was analyzed as well as data on components of approved taxes. It is concluded that as a media 47, 49% of the components of taxes in the researched companies correspond to the non-controllable costs. These is done considering previous classification by ANEEL in the tax review process. Although, if it is considered that these companies since 2006, by the means of participation in energy auctions are able to negotiate energy prices for their own needs, it is concluded that these concession contracts guarantee the delivery of the service to the costumer in the total tribute. The percentage of non-controllable costs is 16, 27% average of the tax. This means, amongst other information, that the government has a great deal of responsibility in the formation of price practiced by these companies and its target markets / Este trabalho apresenta o resultado de um estudo do impacto dos custos n?o-gerenci?veis na determina??o das tarifas de energia el?trica decorrentes do processo de revis?o tarif?ria, ocorrido nos exerc?cios de 2003 e 2004, nas concession?rias de distribui??o de energia el?trica localizadas na Regi?o Nordeste do Brasil. A escolha da Regi?o Nordeste como ?rea de estudo, deve-se ? expectativa do pesquisador em congregar no estudo empresas que prestem servi?os a mercados com perfis s?cio-econ?mico similares. ? apresentada uma breve explana??o sobre a reestrutura??o do setor el?trico no Brasil, tendo como conseq??ncia a privatiza??o da maioria das distribuidoras de energia e a defini??o das regras de regula??o na presta??o do servi?o. S?o demonstrados os componentes das tarifas de energia el?trica praticadas pelas concession?rias aos consumidores finais de seus mercados e o processo de revis?o tarif?ria executado pela Ag?ncia Nacional de Energia El?trica ANEEL para defini??o dessas tarifas. ? feito um breve hist?rico das concession?rias pesquisadas, num total de cinco companhias. Por fim, s?o discutidos os dados utilizados pela ANEEL no processo de revis?o tarif?ria e analisados os componentes das tarifas aprovadas. Conclui-se que, em m?dia, 47,49% dos componentes das tarifas das empresas pesquisadas correspondem a custos n?o-gerenci?veis, ? luz da classifica??o utilizada pela ANEEL no processo de revis?o tarif?ria. Entretanto, se considerado que as distribuidoras, a partir do exerc?cio de 2006, t?m a capacidade de negociar o pre?o de compra da energia para a totalidade de sua necessidade, participando de leil?es de energia, e que os contratos de concess?o garantem o repasse ao consumidor da totalidade dos tributos, o percentual dos custos n?o-gerenci?veis passa a ser, em m?dia, de 16,27% da tarifa, o que significa, dentre outras informa??es, que o poder p?blico tem uma consider?vel parcela de responsabilidade na forma??o dos pre?os de energia praticados pelas concession?rias em seus mercados de atua??o
| Identifer | oai:union.ndltd.org:IBICT/oai:repositorio.ufrn.br:123456789/18178 |
| Date | 09 June 2006 |
| Creators | Tavares, Adilson de Lima |
| Contributors | CPF:14624109449, http://lattes.cnpq.br/6766731996345028, Infante, Vidal Sunci?n, CPF:23761210434, http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4783415P7, Coronado, Osmar, CPF:20659709872, http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4753565T2, Silva, Jos? Dion?sio Gomes da |
| Publisher | Universidade Federal do Rio Grande do Norte, Programa Multi-institucional e Inter-regional de P?s-Gradua??o em Ci?ncias Cont?beis, UFRN, BR, Mensura??o Cont?bil |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Repositório Institucional da UFRN, instname:Universidade Federal do Rio Grande do Norte, instacron:UFRN |
| Rights | info:eu-repo/semantics/openAccess |
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