A gestão estratégica do ICMS nas empresas distribuidoras de gás liquefeito de petróleo

Abstract

The object of the present research is a study about strategic management of the ICMS in LPG distribution companies, and as a goal, the demonstration of alternatives of how the management of taxes can contribute to the decreasing of the impact of the ICMS costs on the LPG distribution operations. In order to obtain this purpose, it had been fulfilled an exploratory study, centered in the examination of the LPG distribution sector, especially in its historical and technical aspects and its present challenges. Initially, it had been also done a bibliographic survey towards getting a broad recognizing of the subject within a delimitation of the term “taxes strategic management“, as well as analyzing the characteristics of the ICMS effects over the LPG distribution. Then, a research into documents had been conducted through secondary data published by the ANP, with the purpose of identifying the main ICMS costs variations in the LPG distribution sector. In addition, an analysis of the tributary planning implications and the necessity of accompaniment of the law related to the ICMS had been carried out through the analysis of the tributary rate, based on simulations of theoretical exposed situations. So, it could be concluded that the LPG distribution activity is socially relevant and it has faced, as one of its main challenges, the reduction of the selling prices. It could be verified the possibility of reducing the ICMS costs over the LPG operations throughout the tributary planning, using in order to arrange that, the legislation and transaction studies and the legal actions suitable for regaining the tributary costs unduly deducted. Also, It was possible to check the necessity of an accompaniment on the modifications of the legislation and the adaptation to them, with the purpose to avoid accumulation of tributary debts or embarrassments to the business activity.