Substituição tributária do ICMS : um estudo da legislação e cálculo no Estado de Alagoas

Abstract

This paper provides a comprehensive analysis of the Tax on Circulation of Goods and Services (ICMS) and Tax Substitution (ST) in the state of Alagoas, Brazil. ICMS is a state tax levied on the circulation of goods and services, while ST is a simplified collection regime where a single company is responsible for the payment of ICMS for the entire production chain. The study covers the specific legislation of ICMS in Alagoas, including applicable rates, rules for tax calculation and payment, as well as provisions related to ST. Additionally, it examines the economic and social impacts of these taxes on the state, considering their role in revenue generation. The methodology used was descriptive. The analyzed results were satisfactory, as the data indicate a positive evolution in Alagoas's revenue, at times even exceeding revenue forecasts.