Análise da substituição tributária do ICMS no estado do Ceará: impacto na tributação de um comércio varejista de materiais de construção no ano de 2022

Abstract

Tax substitution has emerged as an essential strategy for decreasing tax evasion and raising ICMS income in Ceará, with direct implications for taxpayers. Therefore, understanding the norms and processes of this system is critical. This study looks at the financial and tax implications of tax substitution for the operations of a Ceará-based construction materials company. It focuses on three high-volume items and compares tax amounts collected using the tax substitution system to simulated computations under the non-cumulative ICMS regime. This quantitative and exploratory study uses bibliographic and documentary analysis, as well as a case study, and includes practical computations and tables to aid comprehension. The data show that, while tax substitution disadvantages taxpayers, it benefits the state of Ceará