Desoneração da folha de pagamento: um estudo de caso em indústrias de moda íntima do município de Fortaleza

Abstract

The federal government changed the standard on Exemption of Payroll, created in Bigger Brazil Plan which consisted of an industrial policy, technology and foreign trade which aimed to reduce the tax burden of companies and thus stimulate job creation by means the change in the calculation of social security contributions, replacing the calculation has to be based on turnover, ie the gross revenue. The clothing sector companies stand out for their high level of employability, this feature reflects directly on your operating cost. As this measure has become optional, these companies will be covered by the new law and the outcome will directly affect your tax burden. Thus, the work aims mainly to evaluate the tax effect occurred before the change from the norm, being held multicases study in three companies in the sector of underwear industry in the county of Fortaleza. Through the comparison between the amounts paid between the two methods and identification of the causes of variation in the tax burden, we came to the result that not all companies have economic benefits, but there will be relief when the value for the payroll is higher that 12,5% of company revenues.