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A INSERÇÃO ECONÔMICA DA COOPERATIVA AGROINDUSTRIAL LAR E SEUS REFLEXOS NA ARRECADAÇÃO DE ICMS, DOS MUNICÃPIOS ONDE MANTÉM SUAS PLANTAS INDUSTRIAIS

By Miguel Angel Uribe-Opazo, Luiz Gilberto Birck and Regio Marcio Toesca Gimenes

Abstract

This article presents an analysis of the insertion into the process of agroindustrialization of LAR Agroindustrial Cooperative from the municipality of Medianeira (State of Paraná) and its effect on the collection of ICMS (Tax on Transfer of Goods and on Transport Services Interstate, Intercity, and on Communication) in the cities where the cooperative has manufacturing plants for the period ranging from 2000 to 2004. The methodology used was documentary research and case study. The results of the research reveal that LAR Agroindustrial Cooperative has positively contributed to ICMS collection in the municipalities of Medianeira, Itaipulândia, Missal, Matelândia, Céu Azul, and Santa Helena.agricultural processing, regional development, ICMS.,

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