The main objective of this technical study is to show the economic impact of Special Participation Tax on decisions at projects of investments at Brazilian offshore fields with high production of petroleum. An alternative estimation approach is proposed in this paper for Special Participation Tax to facilitate the economic viability of offshore projects. This technical study is only a exercise of a real situation which big companies face when it have the opportunity to develop concessions with high potential of petroleum. Above all, we propose an alternative way to calculate the assessment.
Economic analysis of projects; oil and gas industry; brazilian taxation model
