O impacto tributário decorrente da renúncia de receita tributária de PIS e COFINS em uma empresa do setor avícola do estado do Ceará no exercício de 2011 com a aplicação da IN SRF 1157 de 16/05/2011

Abstract

The tax burden is making increasingly difficult the performance of economic activities of the organizations, making grow the resistance to paying taxes. In this context it is of great importance the role played by the Accountant and its possible responsibility for an eventual fiscal wrongdoing. Thus, it is based on this premise the interest in knowing the limits of Tax Planning. Given the above, this work has the theme The tax impact of the tax revenue of resignation PIS and COFINS at a company in the poultry industry in the state of Ceará in the 2011 fiscal year, with the application of SRF 1157 of 16/05/2011. The main objective is to identify the tax benefits achieved by the company with the suspension of the PIS and COFINS. The research will be done through a comparison of the year 2011 the amounts of taxes without suspension and subsequently applying the suspension of Liability of PIS and COFINS. In general, the results show that with the application of the suspension of the PIS and COFINS the company had a decrease the tax burden.