Desoneração tributária sobre folha de pagamento em uma empresa de moagem de trigo: estudo aplicado em dois produtos

Abstract

The payroll tax exemption is a current topic that provides financial impacts on the economy, having a great importance to Social Security. This article discusses the changes that occurred in companies covered by Law nº. 12.546 / 11. This law, known as payroll tax reduction, aims to reduce the tax burden on the payroll. Considering a wheat milling company in Fortaleza / CE, the research objective is to present and analyze the impacts on the tax burden due to the implementation of the payroll tax relief. Considering the year of 2014, the methodology used in this case study is qualitative, exploratory and bibliographic, comparing the values with and without relief on payroll and demonstrating that there was no reduction in the value of Social Security with the applicability of the law in the mentioned company. We searched two products covered by the payroll exemption, provided for by law, and we noticed that there was a burden of 4.34% instead of a relief.