Interferência do ICMS ST na lucratividade das empresas optantes pelo simples nacional: um estudo empírico

Abstract

This research aims to identify the impact of the ICMS (Tax on Movement of Goods and Services) Tributary Substitution (TS) on the profitability of companies that opted for Simple National. In this sense, the following problem was highlighted in the research: What is the impact of the ICMS ST on the profitability of companies opting for the Simple National tax regime? To obtain the results, a quantitative, descriptive research was conducted, based on a case study, in a company of the retail trade of construction material, opting for Simple National, headquartered in the countryside of Alagoas. Their input and output invoices were analyzed, specifically those that moved cement, a commodity selected for the analysis of the object of study. The primary data was collected in an Excel spreadsheet to compare the impacts of the ICMS ST on the profitability of that company. These findings indicate that the ICMS ST negatively impacts the profitability of companies opting for Simple National. In percentage terms, the company's profitability, which was 6.88%, would be 14.62% if there were no ICMS ST taxes on purchases. Such findings interest the tax planning of entities with such characteristics. The limits of this research concern the poor quality of the company's bookkeeping observed and the size of the sample that, as a single observation, considers generalization of the conclusions. Further research is suggested elsewhere and even with other commodities to achieve more conclusive results.