O impacto da substituição tributária do ICMS no custo das mercadorias em uma empresa do segmento de comércio de ferragens e ferramentas

Abstract

The collection of ICMS through the tax substitution has become a common practice in use by the Brazilian States, for exercising greater control and facilitating the fiscalization of its taxpayers. Therefore, it became necessary the knowledge about this tax and its applications. The general objective of this paper is to analyze the financial and tax impacts that the special regime of tax substitution of the ICMS causes in the operations with goods in companies of the hardware and tools sector in the Ceará State. The research is descriptive, of a qualitative nature, and the adopted procedures were case study and documentary research. In order to achieve satisfactory results, tables and practical calculations have been used, which make the information more comprehensible to the interested parties, and the conclusion is that the special tax regime is advantageous mainly for the taxpayer, since it allows a financial and tax saving, generating the possibility of using this resource in other ways ensuring the growth of the entity.