The Brazilian taxation influence on a company's transportation cost


  • Leonardo Judice Maximiano Alves Universidade Federal Fluminense - UFF
  • Thiago Nardini Moura Universidade Federal Fluminense - UFF
  • Ilton Curty Leal Jr. Universidade Federal Fluminense - UFF



Transportation, ICMS Tax, Transshipment problem, Cost


The purpose of this paper is to minimize products' distribution costs for a multinational company located in Brazil, observing the different ICMS tax structures. This research was about a metallurgical industry company, and delivers its products through an outsourced company for interstate highway transportation. In this case study, a transshipment model was developed for determining if some distribution centers (DCs) are going to be used or not, because, despite of a greater distance, increasing freight cost, the state benefits for ICMS tax could decrease total cost. Study results suggest that using some DCs may help decrease total distribution cost because of ICMS tax impact. It also suggests that the distribution of imported products is cheaper than the national ones, without considering its purchase and fabrication costs. The proposed approach can help Brazilian or multinational companies to support logistic decisions, which could be useful given the Brazilian transportation context.


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