ICMS tributary administration
This work aims to analyze the essential tools for the management of the ICMS (Value-Added Tax on Sales and Services). It was developed a calculation procedure of this tax which permits to demonstrate the importance of correctly perform fiscal and accounting entries. In order to demonstrate this cal...
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| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2007 |
| País: | Brasil |
| Recursos: | Revista Ibero-Americana de Estratégia (RIAE) |
| Repositorio: | Revista Ibero Americana de Estratégia - RIAE |
| Idioma: | portugués |
| OAI Identifier: | oai:https://periodicos.uninove.br:article/12996 |
| Acesso em linha: | https://periodicos.uninove.br/riae/article/view/12996 |
| Access Level: | acceso abierto |
| Palavra-chave: | Accounting entries. Calculation basis. ICMS. Tax assessments. Tax rate. Alíquota. Base de cálculo. ICMS. Lançamentos contábeis. Lançamentos fiscais. |
| Resumo: | This work aims to analyze the essential tools for the management of the ICMS (Value-Added Tax on Sales and Services). It was developed a calculation procedure of this tax which permits to demonstrate the importance of correctly perform fiscal and accounting entries. In order to demonstrate this calculation procedure, it was used Financial Mathematics concepts of simple interest and simple trade discount together with article 33, 1989 of ICMS Law of the State of São Paulo. It was concluded that it is essential to have a precise ICMS tributary administration, in order to firstly avoid contentious administrative tributary which would imply additional and unnecessary costs to the organization and secondly to use tax evasion correctly in order to avoid excessive taxes payment. Thus, the appropriate use of both instruments will reflect into a positive cash flow for the organization. |
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