Avaliação dos custos tributários da malha de distribuição física de uma empresa de bebidas: um estudo de caso

Abstract

The current globalization scenario has been denoted by increasing competitiveness in both quality and price. The increase in international efficiency of organizations has been a key factor in the increase of profits, especially when there is a downturn in the market, which are not capable of absorbing large price increases. Thus, starting from the need to improve internal processes, a tax analysis of the current distribution network of a beverage company in the state of Ceará was carried out in order to try to increase tax incentives, reduce taxes and/or reduce freight cost. For this, one should take into account logistical factors, physical distribution and distribution channels, and tax, such as IPI taxes, PIS, COFINS, ICMS and ICMS-ST and also the tax incentive under the ICMS. After the characterization of the study, the classification of the company’s distribution channel was made, exposing the current situation of the distribution network, and then proposed improvements. These improvements were evaluated for ease and difficulty of deployment and the financial gains were demonstrated by a comparison between the net income and the freight costs of its current situations and their respective situation proposed. Equations provided in the calculation of taxes and transactions between the company’s distribution channels were deducted, being suggested for the current distribution network of the beverage company improvements, which were implemented in accordance with the possibility of a new potential demand for the absorption of a selected product. All proposed situations showed gains in relation to the current situations, the minimum gain being 5,40% and the highest 28,02%. Furthermore, it was demonstrated that the increase in tax incentives and/or reduction of taxes could overcome the increase in freight costs by providing a financial gain for the organization, despite increased distribution costs.