Efeito das autuações no cumprimento tributário de empresas contribuintes do ICMS no Rio Grande do Sul

Abstract

The general objective of this study was to analyze the effects of the assessments on the tax compliance of ICMS tax assessing companies assessed in the period from 2015 to 2019 in Rio Grande do Sul. To this end, two types of analysis were performed on different samples of the population. The first analysis was carried out individually, where the companies whose assessments exceeded the amount of R$ 200 million in the period were selected. For this analysis, the types of infractions committed were verified the percentage of fines applied; the taxpayer's decision to correct or not the infraction pointed out; if the assessment was paid and if there was an oscillation in the collection of ICMS after the assessment. The second analysis was performed using a multiple regression model using panel data. 593 companies assessed in a single year were selected and the behavior of ICMS collection was observed before and after the assessment. The results obtained indicate that the fact that the companies were fined implies an increase in the collection, however it was also found that other factors influence the collection behavior, such as continuity or not of the irregularity over time and divergence in the interpretation of the tax legislation between tax authorities and taxpayers.