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- Title
GESTÃO TRIBUTÁRIA: UM CASO EM UM SUPERETTE NA CIDADE DE OURO VELHO - PB QUANTO ÀS ALTERAÇÕES NA LEI COMPLEMENTAR N° 123/2006, A PARTIR DE 2018 NO SIMPLES NACIONAL.
- Authors
Bezerra Dias, Júlio César; Gomes Barreto, Ismael
- Abstract
The main characteristic of the National Simple is that it is a differentiated tax regime, because it presents several particularities, among which: in its income bands, the distribution of taxes in the payment of the DAS collection slip, as well as its calculation for the calculation of tax that can vary according to the branch of activity of a given company. The present study had the general objective to investigate whether the company under study benefited from the changes of the law currently in force and, as specific objectives: to verify the tax situation of the company of complementary law 123/2006; to simulate, based on the PGDAS extract, the tax situation for the year 2018 and, finally, to make a comparative analysis for these two periods. The study was carried out in a superette, located in the municipality of Ouro Velho - PB, by means of a qualitative and quantitative documentary research. With the calculations and analyzes carried out, it can be seen that the oscillations in the majority of the months, both monetary and percentage, were growing, mainly in the month of December, with a monetary variation of R$ 101.76 and a percentage variation of 21.91%. An exception occurred in the month of February, with a percentage drop of 9.95%. In view of the implementation of those objectives, it was concluded that the company did not obtain tax benefits with the amendments to that Supplementary Law.
- Subjects
TAX benefits; TAX planning; CORPORATION law; TAXATION; QUANTITATIVE research
- Publication
Revista Foco (Interdisciplinary Studies Journal), 2023, Vol 16, Issue 11, p1
- ISSN
1981-223X
- Publication type
Article
- DOI
10.54751/revistafoco.v16n11-080