Abstract
The ICMS – which is a tax on goods and services, is a key component of the prices charged by business and industry. The systematic collection of this tax by substitution has been increased in the State of Sao Paulo, and aims to rise the efficiency of collection and facilitate the monitoring of that tribute. The present study aimed to identify, using multiple regression, the existence of influence in the collection of ICMS in a given section in the State of Sao Paulo, due to the adoption by the systematic mentioned above. It was concluded that in this case specifically, it was evident the increase in collection of taxes after adopting the collection of ICMS by substitution, which meets the reasons for adoption of the tax substitution.
Highlights
The ICMS – which is a tax on goods and services, is a key component of the prices charged by business and industry
The present study aimed to identify, using multiple regression, the existence of influence in the collection of ICMS in a given section in the State of São Paulo, due to the adoption by the systematic mentioned above
It was concluded that in this case it was evident the increase in collection of taxes after adopting the collection of ICMS by substitution, which meets the reasons for adoption of the tax substitution
Summary
O ICMS – Imposto sobre circulação de mercadorias e serviços – é um importante componente do preço das mercadorias quando estas chegam às mãos dos consumidores, que são aqueles que efetivamente suportam o ônus econômico do referido imposto. O Estado defende seus interesses legítimos ao fiscalizar e arrecadar, enquanto que as empresas cumprem suas obrigações (pois devem fazê-lo) e exercem seus direitos (para não pagar mais do que o estritamente devido) ao apurar o ICMS em cada fase da cadeia produtiva e comercial até que as mercadorias cheguem aos consumidores. Recentemente no Estado de São Paulo, e também em outras unidades da federação, um mecanismo tem adquirido significativa participação na forma com que o ICMS é apurado: a substituição tributária. Da cadeia produtiva e comercial, porém é notório que essa eficiência na arrecadação também é alcançada diminuindo a sonegação
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