O impacto tributário da inclusão do ICMS na base de cálculo do PIS e da COFINS: um estudo de caso comparativo deste impacto nos regimes cumulativo e não cumulativo

Abstract

Current Brazilian law includes Tax on Circulation of Goods and Supply of Services Interstate and Intercity Transportation and Communication - ICMS into Social Integration Program and Training Program Heritage Civil Servants - PIS/PASEP and Contribution to Social Security Financing - COFINS basis of calculation. The legitimacy of this inclusion has been argued amongst taxpayers. In this context, the present article seeks to compare the tax impact of ICMS inclusion into the cumulative and noncumulative PIS/PASEP and COFINS forms of calculation and, therefore, point out the lower charge for taxpayers. In order to do so, the accounting data from a company who could chose between each form of PIS/PASEP and COFINS calculation regimen was sampled and analyzed. An empirical, qualitative, inductive, bibliographic and documentary research was conducted. This evaluation concluded that the company had greater tax impact when noncumulative regimen was chosen.