Créditos extemporâneos e seu impacto na economia tributária

Abstract

Companies often face difficulty in dealing with the tax burden to which they are submitted, since it represents a significant part of the cost of their products and services. To minimize this impact, a legal possibilities for cost reduction is the appropriation of tax credits on the extemporised purchase of materials for use and consumption identified as auxiliaries in the production process. In this regard, this study aimed to investigate the impact of not taking advantage of the credits of ICMS, IPI, PIS and COFINS on auxiliary materials in the overall tax burden of a company of industrial equipment manufacturing. For this purpose, we elaborated a study and a strengthening on the theoretical framework, therefore, materials for use and consumption that could be considered as auxiliary to the production process as well as the determination of the values of credits related to these materials. With the results, we carried out a comparison between the values achieved by the company with the projected values, considering the extemporised appropriation of credits. After this comparison it was found that these credits represent a significant impact on the company's tax savings, as in addition to reducing the cost of tax payments, directly affect the cost of goods and consequently improve your bottom line.