ICMS: análise da situação anterior e atual, sobre aumento da alíquota estadual
The objective of the work was to research and analyze the real impact of changing the ICMS rate, for the state of Rio Grande do Norte (RN), comparing the previous and current year, with its collections, transfers and government financial reports, showing the state commercial reality. And yet, given...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
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Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/56802 |
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| Resumo: | The objective of the work was to research and analyze the real impact of changing the ICMS rate, for the state of Rio Grande do Norte (RN), comparing the previous and current year, with its collections, transfers and government financial reports, showing the state commercial reality. And yet, given the results, those compared to the neighboring state of Paraíba (PB) – similar in characteristics and development. This proposal brings together analysis techniques and concepts committed to ethics, transparency and economic and social well-being, using as tools government public privacy websites and their bodies (CONFAZ, SEPLAN and SEFAZ), and entities representing industry sectors, services and commerce (FIERN, FCDL, CDL, FECOMÉRCIO and SINDEVAREJO). The descriptive method was used, with a qualitative study object, through documentary research on the websites of public entities. ICMS data was sought in the years 2022 and 2023, to carry out comparative analyses, which had different ICMS rates, by Complementary Laws 192 and 194, the current one (20%) being justified by the lack of compensation, which would be passed on by Union Law 11314/22. Due to the pandemic period with the exemption or reduction of the same reference. The contribution of this research is presented in the elucidation of the Union's reimbursement/transfer coverage, in comparison with the possible revenue losses in RN, demonstrating whether or not they were sufficient to cover the deficits. And finally, comparing it with the neighboring state of Paraíba, as a refinement of the analysis. The results were reflected in the execution of this work, with the technical attributes and justifications for each section. The methodology was used to equate and pair mentioned periods, which had different rates, due to the pandemic period with the exemption or reduction of the same reference. |
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