O impacto financeiro da desoneração da folha de pagamento em uma indústria do setor de couros e peles do município de Fortaleza, estado do Ceará

Abstract

This study aims to analyze the financial impact caused by tax reduction on Payroll due of the change in legislation, on a leather and fur company, under the eyes of the Law no. 12,546 / 11. The methodology used was based in qualitative research aiming to collect the data to compare them with the actual situation of the company to be studied. It was also used descriptive research, grounded on empirical studies on the proposed theme, and analysis of the current legislation. In the data collection, in the company under study, was used the payroll and the monthly invoicing of the years of 2015 and 2016, and the financial benefit and the consequent reduction of labor costs are demonstrated, making it possible to create or maintain jobs as result of the Payroll tax reduction. It is concluded by this article that the tax reduction in the payroll is feasible and beneficial for the company studied.