A influência do ICMS substituição tributária no custo Produtos no segmento de negócios do comércio de equipamentos de telecomunicações

This monographic study entitled "The Influence of Tax Substitution of ICMS in the cost of

goods in a Business Segment of Trade of Telecommunications Equipment" aims to conduct a

research institute on the tax, called Tax Replacement adopted by the Government in collecting

the ICMS and present its impact on costs of goods from a company in the sector of trade in

telecommunications equipment. For development of this study, we used the first method of

literature with the aim of presenting the concepts of the various elements that make up the tax

substitution, through books and articles on this subject. Among the authors point out: Ferreira

Neto (2010), Nichele (2010), Mariano (2010), Werneck (2010), Bezerra (2010). Was searched

for law imposing the ICMS and the tax substitution, which indicates the standards and

requirements set by the Government. Also, the method of case study at company ARM

Telecommunications and Engineering Services Ltda., Which sells telecommunications

equipment subject to the tax substitution in some states. And one of the states where the

company operates (Santa Catarina) is used in the ICMS tax modality studied. For this we

analyzed the specific laws of the State of Santa Catarina in the field of telecommunication.

The work is divided into four chapters. The first chapter presents a history of the rules

governing the tax substitution. The second chapter refers to the concepts of the ICMS, the tax

substitution and its elements, as well as the specific legislation for this scheme at the federal

and the state of Santa Catarina. The third chapter focuses on the research methodology used in

the study. The fourth chapter presents a case study done in the company of the branch of trade

in telecommunications equipment, showing the influence of ICMS / ST in the purchase and

sale of goods. Also presented was a comparative collection of the ICMS tax replacement tax

affiliate of Santa Catarina in relation to normal taxation held in another branch of the State of

Parana. After all this study, we determined that the tax substitution effect but in the cost of

goods, leaving more costly. And when the two taxes are compared, it is observed that the

effective tax burden is higher in the taxation of tax substitution. Consequently, comparing

results at the operating margin is lower in the taxation of tax replacement is less profitable

than the normal taxation. This leads to the conclusion that the tax substitution benefit in