ICMS substituição tributária: um estudo da análise do cálculo e sua aplicação em empresas varejistas do simples nacional

Abstract

The present work was elaborated through a specific study of the tax area, in view of the complexity and difficulty in understanding the ICMS ST calculation and its influence on companies, mainly on retailers opting for the Simples Nacional tax framework, for not having the adequate technical knowledge to deal with the complex tax network existing in Brazil, where such lack of knowledge can result in a greater tax burden for entities and ultimately contribute to their closure. The general objective of this work is to analyze the applicability of tax, and financial benefits brought in the calculation of the ICMS ST in retail companies that use the Simples Nacional as a tax framework. The following specific objectives were elaborated: to describe the legal basis of the National Tax System; evaluate the calculation of the ICMS ST tax calculations of the companies opting for Simples Nacional and analyze the result of the fiscal and financial benefits, if there is any, brought with the calculation of the Tax on Circulation of Goods and Services – Tax Substitution. For its development, a descriptive and explanatory research was carried out, with a qualitative approach and a bibliographical review procedure, having as primary bibliographical sources the federal laws and those of the state of Minas Gerais; and as secondary bibliographic sources, books, dissertations and articles related on the subject were used, in addition to technical reports and manuals, available in physical media and on the internet. The results of the research showed that retail companies opting for the Simples Nacional tax system, obtain little benefit, fiscal or financial, when they are framed in the system of tax substitution.