As mudanças da lei estadual 9.991/2015 que regulamenta o ICMS no RN, e seus impactos em empresas do comércio varejista

• Autor(a) principal: Silva Júnior, Aldo Oliveira da
• Data de Publicação: 2016
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFRN
• Texto Completo: https://repositorio.ufrn.br/handle/123456789/48168
• topic: Lei 9.991/15; ICMS; Aumento da alíquota; Comércio varejista

In order to raise more revenues and cover debt, the government of Rio Grande do Norte decided to adjust the ICMS rates. Taking into account that the State has increased the tax burden in the face of an economic crisis, the interest in knowing what impacts the increase in tax rates can cause in retail businesses, and how entrepreneurs are reacting to it. In addition, it was sought to know if the State managed to collect as expected. Qualitative information was collected from ten companies from distinct retail branches in the city of Parelhas/RN. Ten questions were asked in the form of an interview, aimed at increasing the tax. After the research, the entrepreneurs' dissatisfaction with the tax adjustment was verified. In addition, it was noted that the increase in tax caused a drop in sales and increase in most products, however, it is not possible to correlate all the impacts suffered by the ICMS increase due to the economic situation that the country faces.