Um estudo do benefício fiscal sobre a redução do ICMS no setor industrial do ramo eletroeletrônico do Sul de Minas Gerais no período de 2006 a 2009

• Autor(a) principal: Santana, João Bosco de
• Data de Publicação: 2011
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/1464
• topic: Benefício fiscal; Planejamento tributário; Tributos diretos e indiretos; ICMS; Análise das demonstrações contábeis; Tax benefit; Tax planning; Taxes direct and indirect; VAT; Analysis of financial statements; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The Goods transitions operation tax, Intersatates or intermunicipality transports services prices and comunitcation Vat (value added tax, a tax added to the price of goods and services), Unless otherwise laws, it is included at use or consumption goods prices, at Intersatates or Intermunici transports services prices and communication, affecting the payment of final consumer. To be indirect is the main characteristic, as others contributing on tax burden that falls on individuals. Excluding the goods its incidence, or consumer's payment, or the company making the transfer due to the coffers public is commonly known as the tax benefit. The main objective of this study, through analysis of financial statements of four industrial sector of the electronics industry - two large and two of smaller size - which benefit from the tax incentive granted by the Government the State of Minas Gerais under conditions previously established. The results obtained by means of indices revealed that companies focus resources in current assets, since the investment in fixed assets represent less than 50% of total operating assets. In addition, work with low net profit margins and low return on assets net operating assets and when one takes into account the average tariff of VAT