Impacto do ICMS substituição tributária na lucratividade: estudo de caso numa papelaria optante pelo simples nacional

Abstract

The tax authorities are increasingly looking for ways to reduce tax evasion and even increase the collection of ICMS. One of the ways found was the payment of tax by tax substitution. It turns out that this has negative consequences for the people involved in the operation. Therefore, the following question was raised: What is the impact that the ICMS collected by tax substitution has on the profitability of a stationery company opting for the simple national regime? The method chosen to answer this question was the case study. For this purpose, the input and output values were collected from a retail company, stationery, more specifically, the “notebook” product, from October 2018 to October 2019. This analysis was processed in an Excel spreadsheet. identify the variation in profitability in relation to the eventual collection of ICMS by substitution. It was concluded that the ICMS tax substitution negatively impacts the profitability of the studied company, as its profit would increase 227.88%, if there was no such form of tax collection. The limits of this research concern the change in business accounting reality (disregarding expenses and setting the effective rate of Simples Nacional) to simplify the calculations made. More detailed and therefore accurate studies on the influence of ICMS ST on corporate profitability are suggested.