This final thesis deals with accounting and taxes in terms of consideration and assessment of mutual linkage between these two systems. On the basis of historical development analysis it has been carried out an assessment of the impact of taxation on the fair accounting view. The thesis also includes section concerning transformation of operating profit on tax base for corporate income tax through cleaning of tax revenues and excluding of non-deductible expenses. An integral part of the thesis covers topic of institute of deferred tax, reasons for its creation, calculation and billing. An practical example illustrating given procedures is a part of the closing section.

Sammanfattning Bakgrund: Med bakgrund i att ideella föreningar upplever sin verksamhet som ovillkorligt skattebefriad är det intressant undersöka den faktiska medvetenhet kring skatteredovisning, och hur den påverkar föreningarnas redovisningsval. Problematiskt är att samtidigt som ideella föreningars skatteregler är likartade, finns indikationer på skillnader i såväl medvetenhet som redovisningsval föreningarna emellan. Syfte: Syftet är att ur ett institutionellt perspektiv undersöka ideella idrottsföreningars medvetenhet kring skatteredovisning. Vidare avser vi undersöka hur denna medvetenhet uttrycker sig i föreningarnas redovisningsval. Teori: Teoribildningen utgår ifrån ett institutionellt perspektiv som förklarar organisationers ageranden. Fokus ligger vid formella regler och informella normer vilka utgör institutioner som formar organisationers beteenden. Vidare förklaras också vägberoende, som kan ses som ett resultat av organisationers tendenser att följa tidigare handlingsval. Metod: Tillvägagångssättet bygger på kvalitativ metod, i form av semistrukturerade intervjuer som genomförts med tio ideella idrottsföreningar i Uppsalaregionen. Dessa har vidare kompletterats med föreningarnas finansiella rapporter. Utöver detta har också intervjuer med Skatteverket och Riksidrottsförbundet gjorts, vilka bidragit med en generell bild kring ideella idrottsföreningars skattesituation. Resultat och slutsatser: I studien framkommer att det finns en varierad medvetenhet kring skatteredovisning föreningar emellan. Framträdande är hur regelmässig medvetenhet ökar i takt med föreningens storlek, samt hur större föreningar i högre grad använder formella regler i syfte att styrka sin redovisning. I övriga föreningar går det att urskilja en lägre medvetenhet kring lagar och regler, och hur de grundar sina redovisningsval i normer och föreningstradition. Vi finner i denna studie att det föreligger risk för undersökningens medelstora föreningar, vilka omsätter mellan 3 och 5 miljoner kronor, att de omedvetet undgår beskattning för verksamhet som egentligen är skattepliktig. / Abstract Background: A common belief among non-profit organizations is that their activities are non-taxable. It is interesting to examine the actual awareness of tax accounting, and further how it affects the individual organizations’ accounting choices. There are indications of differences between organizations concerning both the awareness and accounting practices employed. Purpose: The purpose of this study is from an institutional perspective to examine non-profit organization’s awareness of tax accounting. Furthermore, we intend to examine how this awareness is expressed in the organizations’ accounting choices. Theory: The theory is based on an institutional perspective that explains the behaviour of organizations. The priority lies in the formal rules and informal norms, which constitutes institutions that shape organizational behaviour. The concept of path-dependency is part of the institutional perspective and can be described as the organizations’ tendencies to follow previous courses of action.  Method: The empirical study is based on qualitative methodology, in the form of semi-structured interviews conducted with ten non-profit organizations located in Uppsala. These interviews have also been complemented by the organization’s financial reports. In addition, interviews with the Swedish Tax Agency and the National association of Sports have been conducted, which contributed with a general idea about the tax position in non-profit organizations.  Result and conclusion: The study indicates that there is a varied awareness of tax accounting amongst the organizations. Awareness of regulations increase with the size of the organization. The three largest organizations show a higher awareness compared to their smaller counterparts. As awareness increases so does the use formal rules to legitimize the accounting process. The smaller organizations, in contrast to the larger ones, tend to base their accounting decisions on their own personal notions of accounting practices. We found in this study that there is an imminent risk of the organizations with a net sale between 3 and 5 million SEK to misrepresent their taxable activity. This is due to a lack of knowledge and most errors stem from unawareness.

Section 11(a) of the Income Tax Act 58 of 1962 entitles taxpayers to a deduction in respect of expenditure actually incurred, provided that all the other requirements of section 11 and section 23 of the Act have been met. A company may issue its own shares, credited as fully paid up, as a payment for trading stock or services rendered, as was the case in C:SARS v Labat Africa (2011) 74 SATC 1. The question that was raised by this decision is whether the issue of shares constitutes “expenditure” as contemplated in section 11(a) of the Act. It is trite that a share in a company is a bundle of rights which entitle the holder to dividends when declared and to a vote in shareholders’ meetings and that a share does not come into the hands of a shareholder by way of transfer from the company, but is rather created as a bundle of rights for him in the company. In C: SARS v Labat Africa, the Supreme Court of Appeal decided that to issue shares as a payment for goods is not expenditure as contemplated in section 11(a) of the Act. The Act does not define “expenditure”. It has been interpreted in certain cases as a payment of money or disbursement, while it has been interpreted as the undertaking of a legal obligation in other cases. The Labat Africa case has been criticised for its interpretation of expenditure on the grounds that it is contrary to the principle that “actually incurred” does not mean “actually paid”. This research has argued that, in the context of the Labat Africa case, which related to an issue of shares in payment for goods, Harms AP’s judgment was concerned with showing why a share issue is not expenditure. He could not have intended to deny a deduction to transactions such as credit purchases.

Made available in DSpace on 2016-03-15T19:32:22Z (GMT). No. of bitstreams: 1 Roberto Biava Junior.pdf: 2380840 bytes, checksum: 6f7e5afcb14702b368c7ad8b56501dde (MD5) Previous issue date: 2010-08-11 / Fundo Mackenzie de Pesquisa / This study aimed to answer the question of qualitative research on what are the main impacts of the ICMS-ST taxation system from the perspective of business managers (professional experts in the tax area) . The work had as contributions: a) firms: to know in depth the main qualitative impacts of the adoption of this method of taxation; b) to the government (and also to lawmakers): to know qualitatively the impacts of the introduction of this taxation system on the economic agents, especially in a scenario where the Brazilian Federal Units compete for the allocation of business investment, including through taxation; c) to academy: compile the main regulatory aspects of the ICMS-ST, to know their main impacts compared to the normal ICMS, as well as review the basics in tax accounting and the accounting for ICMS-ST. The study adopted the qualitative method of Content Analysis through interviews, representing the views of experts in the tax area. Research described in depth nine categories on the impacts of ICMS-ST, showing the main positive and negative aspects (arguments) of ICMS-ST. Finally, several recommendations were suggested in the conclusion for the purpose of improvement of tax legislation (ICMS-ST). / O presente trabalho teve como principal objetivo responder a questão de pesquisa qualitativa de quais são os principais impactos da sistemática de tributação da substituição tributária no ICMS sob a ótica de gestores empresariais (profissionais especialistas da área tributária) . O trabalho gerou como contribuições: a) às empresas: conhecerem em maior profundidade os principais impactos qualitativos da adoção desta sistemática de tributação; b) ao governo e aos legisladores: conhecerem qualitativamente os impactos da introdução deste regime de tributação (substituição tributária) sobre os agentes econômicos empresariais, especialmente em um cenário brasileiro em que as unidades federadas (Estados e Distrito Federal) disputam a alocação de investimentos das empresas, inclusive por meio da tributação; c) à academia: compilar os principais aspectos normativos da substituição tributária do ICMS, conhecer seus principais impactos em comparação ao ICMS da sistemática normal, bem como rever as noções básicas na contabilidade tributária da contabilização do ICMS - Substituição Tributária. O trabalho adotou o método qualitativo de Análise de Conteúdo por meio de entrevistas, representando a opinião de profissionais especialistas da área tributária. A pesquisa descreveu em profundidade nove categorias de análise sobre os impactos da substituição tributária no ICMS, apontando ao final, os principais aspectos (argumentos) positivos e negativos do ICMS-ST. Por fim, na conclusão foram sugeridas diversas recomendações, para fins de aperfeiçoamento da legislação tributária do ICMS - Substituição Tributária.

Made available in DSpace on 2016-03-15T19:32:57Z (GMT). No. of bitstreams: 1 Tiago de Vasconcelos.pdf: 1565209 bytes, checksum: 5ee65e18e2c89dd6a31a10ea5fd7dccd (MD5) Previous issue date: 2015-08-12 / This project was done under a Professional Masters in Accounting and reflects the study that was developed to try to solve a real problem. In many companies in the construction sector, there is a wide divergence between the corporate accounting and tax accounting, this because the revenue recognition occurs at different times, generating different reports. In this situation, it is possible that while the corporate accounting shows profit, tax books shows losses, this because it was recognized less revenue than the costs incurred in the period. This issue becomes a problem when the company needs to obtain credit from financial institutions, and these, when considering the disparity between the tax and corporate results, adopt a conservative prudential position and, considering the unfavorable tax result, deny the credit. The developed research was exploratory and qualitative method. Eight interviews were conducted in depth with credit managers of large financial corporations, chosen by for convenience because of the difficulty of access to these professionals. The technique used for the treatment of the data was content analysis, conducted with the support of NVivo software. After the material analysis from the interviews that reflected the views of credit managers, it was observed the need to improve credit analysis model for companies classified in the Middle Market segment. The main contribution of this research, to improve the general model of credit analysis, was the introduction in the financial analysis phase of a Bridge Report, report that aims to demonstrate the composition and equalization of differences between the corporate and tax accounting, thus allowing the Credit Manager make an conscious decision without the first bias. / Este projeto foi realizado no âmbito de um Mestrado Profissional em Controladoria e reflete o estudo que foi desenvolvido para tentar solucionar um problema real. Em muitas empresas do setor de construção, há uma grande divergência entre a contabilidade societária e a contabilidade fiscal, isto porque o reconhecimento das receitas ocorre em momentos diferentes, gerando relatórios distintos. Nesta situação, é possível que, enquanto a contabilidade societária apresente lucro, a fiscal apresente prejuízo, por reconhecer uma receita menor que os custos incorridos no período. Esta situação se torna um problema quando a companhia precisa obter crédito nas instituições financeiras, e estas, ao verificarem a disparidade entre a o resultado fiscal e societário, adotam uma posição prudential conservadora e, considerando o resultado fiscal desfavorável, negam o crédito. A pesquisa desenvolvida foi exploratória e o método qualitativo. Foram realizadas oito entrevistas em profundidade com gestores de crédito de grandes corporações financeiras, escolhidas por conveniência, devido à dificuldade de acesso a esses profissionais. A técnica adotada para o tratamento dos dados foi a análise de conteúdo, realizada com o apoio do software NVIVO. Após a análise do material das entrevistas, que refletiu a opinião dos gestores de crédito, foi observada a necessidade de aperfeiçoamento do modelo de análise de crédito para as empresas classificadas no segmento Middle Market. A principal contribuição desta pesquisa, para melhoria do modelo geral de análise de crédito, foi a introdução, na fase de análise financeira, de um Bridge Report, relatório que tem a finalidade de demonstrar a composição e equalização das diferenças entre a contabilidade societária e a fiscal, permitindo, assim, ao Gestor de Crédito tomar uma decisão consciente sem o viés inicial.

A matéria tributária nunca esteve tão em evidência como nos dias presentes. No Brasil, a carga tributária cresceu significativamente nos últimos anos, atingindo atualmente cerca de 36% do Produto Interno Bruto (PIB). A nível internacional, há uma constante discussão quanto ao balanceamento entre tributos diretos e indiretos. Refira-se, também, problemas relativos à evasão tributária, ao planejamento tributário e à preocupação dos governos de inúmeros países com a proliferação de paraísos fiscais e o efeito disso sobre a economia doméstica, o que acaba desaguando na questão da competição tributária internacional. Esse breve cenário dá bem a noção da importância e relevância da temática tributária, nas suas mais diversas dimensões e aspectos. O presente trabalho analisa o impacto da tributação na estrutura de capital das empresas no Brasil, sendo que duas hipóteses de pesquisa foram colocadas a prova: a primeira, seguindo os passos de estudos anteriores, buscou pura e simplesmente verificar a existência de impacto do fator tributação do lucro no endividamento das firmas, e qual o sentido dessa influência. A segunda hipótese, por sua vez, propôs-se a verificar se essa relação se dá da mesma forma para o caso de firmas com alto endividamento e que apresentam baixo nível de tributação, as quais se convencionou, para os fins do presente trabalho, chamar de firmas descapitalizadas com alto endividamento. A pesquisa tomou por base dados dos anos de 2001 a 2003 das 500 maiores empresas operando no Brasil segundo a Revista Exame, implicando em uma amostra final de 214 firmas. A hipótese central da pesquisa restou confirmada: o nível de tributação do lucro da firma afeta sua decisão quanto à estrutura de capital, e a relação se dá no mesmo sentido, ou seja, quanto maior a incidência tributária, maior será o endividamento. Contrariamente ao esperado, essa relação foi verificada também para as firmas descapitalizadas com alto endividamento. Os resultados confirmaram as expectativas da teoria do tradeoff em relação aos fatores tributação e estrutura de ativos, enquanto que, com relação à lucratividade, foi confirmada a teoria do pecking order. Outras variáveis de controle foram consideradas, tendo o tamanho da firma e o setor mostrado algum poder explicativo. Uma contribuição adicional do trabalho consiste em uma espécie de análise epistemológica da pesquisa tributária, onde se busca fomentar a perspectiva interdisciplinar no trato da matéria, tendo em vista a importância e complexidade do tema, caracterizado por problemas que requerem muitas vezes uma visão multifacetada do profissional ou pesquisador, constatando-se a carência de uma abordagem interdisciplinar no trato das questões. Percebe-se que o paradigma disciplinar reinante limita a análise das questões e impede a evolução do conhecimento sobre a matéria tributária. Nesse aspecto, foi proposta uma classificação da pesquisa tributária dentro de uma perspectiva interdisciplinar. Para isso, partiu-se da identificação de estudos anteriores imbuídos do mesmo escopo, analisando-os criticamente, acrescentando novas contribuições e sintetizando com uma classificação que se julga suficientemente completa para abranger todo e qualquer estudo relacionado à matéria tributária. A classificação almejada levou em conta mais a temática central de estudo do que propriamente a disciplina que se debruça sobre ela ou a formação do pesquisador que conduz normalmente determinado tipo de estudo. Chegou-se ao seguinte quadro de classificação da pesquisa tributária: (1) obediência tributária; (2) auditoria e gestão tributária pública; (3) impacto dos tributos nas decisões dos contribuintes; (4) tributação ótima e eficiência econômica dos tributos; (5) aspectos macroeconômicos da tributação; e (6) pesquisa legal, subdividida em jurídico-tributária, contabilidade e auditoria tributária e planejamento tributário. / The tax matter was never so in evidence as in the present days. In Brazil, the tax burden grew significantly in the last years, reaching now about 36% of the gross domestic product (GDP). At international level, there is a constant discussion with relationship to the swinging among direct and indirect taxes. Refer, also, relative problems to the tax evasion, to the tax planning and the governments of countless countries concern with the proliferation of tax heavens and the effect of that on the domestic economy, what finishes draining on the subject of the international tax competition. That brief scenery gives the notion of the importance and relevance of the tax thematic, on its several dimensions and aspects. The present work analyzes the impact of the taxation in the capital structure of the companies in Brazil, and two research hypotheses were placed to prove: the first, following the steps of previous studies, it looked for a pure and simple way to verify the existence of impact of the profits factor taxation in the debt of the firms, and which is the sense of that influence. The second hypothesis, intended to verify if that relationship feels in the same way for the case of firms with high debt and that they present low taxation level, which was stipulated, for the meanings of the present work, to name it firms decapitalized with high debt \". The research took for database the years from 2001 to 2003 of the 500 larger companies operating in Brazil according to the Revista Exame, implicating in a final sample of 214 firms. The central hypothesis of the research remained confirmed: the level of profits taxation of the firm affects its decision with relationship to the capital structure, and the relationship feels in the same sense, in other words, as larger the tax incidence, higher will be the debt. Contrarily to the expected, that relationship was also verified for the firms decapitalized with high debt. The results confirmed the expectations of the tradeoff theory in relation to the factors taxation and asset structure, while, with relationship to the profitability, the pecking order theory was confirmed. Another variations of control were considered, showing that the firm\' size and industry have some explanatory power. An additional contribution of the work consists in a type of epistemological analysis of the tax research, where it tried to foment the interdisciplinary approach in the treatment of the matter, viewing the importance and complexity of the theme, characterized by problems that request, many times, a multifaceted vision of the professional or researcher, being verified the lack of an interdisciplinary approach in the treatment of subjects. It is noticed that the paradigm to discipline that reigns limits the analysis of the subjects and hinders the evolution of the knowledge on the tax matter. In that aspect, a classification of the tax research was proposed inside of an interdisciplinary perspective. For that, started from an identification of dipped previous studies of the same mark, analyzing them critically, increasing new contributions and synthesizing with a classification that feels sufficiently completes to embrace all and any study related to the tax matter. The classification took more in account the thematic study headquarters than properly the discipline that leans over it or the researcher\'s formation that usually leads certain study type. It was founded the following picture of classification of the tax research: (1) tax compliance; (2) public tax auditing and management; (3) the effect of tax on the taxpayers decisions; (4) optimal taxation and economic efficiency of the rate; (5) macroeconomic aspects of taxation; and (6) legal research, subdivided in tax law, tax accounting and auditing and tax planning.

Thesis (MAcc (Accountancy))--University of Stellenbosch, 2006. / The potential buyer of a business evaluates the attractiveness of the transaction by considering the financial status of the business being sold. In determining the financial status of a business it is more important to determine the nature of the assets and liabilities recorded on the balance sheet rather than the mere existence thereof. Included in the liabilities are accounting provisions recorded in terms of the Generally Accepted Accounting Practice (GAAP) to reflect a fair representation of the financial status. Although these provisions are made for accounting purposes, they cannot necessarily be deducted under the terms of the Income Tax Act, no 58 of 1962. The tax deductibility of accounting provisions has long been a potential contention when a business is sold. The Income Tax Act has specific sections that must be applied in determining the deductibility of accounting provisions, for example, section 11(a), which is the general deduction formula; section 23(g), which prohibits expenses not laid out for the purposes of trade; and section 23(e), which does not allow a deduction when a reserve fund is created (for example a leave pay provision). In conducting this study, seven types of accounting provision generally recorded by businesses were identified: the bonus provision, leave pay provision, warranty provision, settlement discount and incentive-rebate provision, post employment provision, retrenchment cost provision and other provisions. These provisions are discussed in view of their possible income tax deductibility, and relevant case studies were identified to confirm the possible deductibility of these accounting provisions. In this study, the transfer of accounting provisions during the sale of a business is considered for the purposes of both the buyer and seller. The tax implications for the buyer and seller are then evaluated, as well as the subsequent treatment of the accounting provisions for the purposes of the buyer. Because the wording of the purchase contract is extremely important when a business is acquired, three examples of the wording of a purchase contract are discussed as well as the income tax implications thereof. The extent of the advice given by a tax practitioner will depend on the allegiance of the practitioner (either for the buyer or seller) and will determine how the contract will be concluded. In conclusion a tax practitioner would want to assist his client to obtain the most effective tax position for the transaction and therefore each purchase contract must be reviewed on its own set of facts.

Made available in DSpace on 2015-12-03T18:35:29Z (GMT). No. of bitstreams: 1 Erika_Borges_Ferreira.pdf: 1930538 bytes, checksum: 57c58b3dcf42398b46a80f66f116ec8c (MD5) Previous issue date: 2014-03-31 / The noncumulative emerged aiming to relieve the supply chain. The cumulative system is still applied, but many scholars argue that this form of taxation is detrimental to society because it has \"cascade\" effect. When drafting the law that determines on the non-cumulative PIS / COFINS (Social Integration Program / Contribution to Social Security Financing), the legislature created the obligation linked to this form of calculation of Income Tax systematic. Thus, companies are taxed on taxable income required to calculate their social contributions to the non-cumulative basis, on the other hand, companies that are on presumed income will have cumulative PIS / COFINS rates. In addition, legislation has listed punctually what are the inputs and credits allowed to relieve the supply chain. These attitudes have caused a mismatch with the general objectives of the creation of non-cumulative, this because the set which credits are allowed to discount, no full applicability of the principle of non-cumulative. Plus, segregate the determination in cumulative and non-cumulative basis in the computation of income provides a number of non uniform taxpayers with distinct characteristics and especially with costs / expenses divergent. It is noteworthy that the borrowing under the heading input, the nomenclature used in the legislation, generates different interpretations by taxpayers causing the taxman questions on recognition of that cost. Given these facts, we attempted to study the impact that the non-cumulative because the results of companies segregating them for industrial, commercial and service delivery branch. As a result of the survey conducted, it was found that, for these companies in the industrial and commercial sectors, noncumulative reached their goals relieving the supply chain, but the understated way, because only deducts the credits listed in the law. As for the two analyzed service providers, who are bound to non-cumulative contributions of the non-cumulative only led to higher cumulative systematic payments. Through the analysis performed it is concluded that the first non-cumulative must be exercised in full and unrestricted manner, as it is the essence of the Principle of Non Cumulativity and more, the taxpayer must have the free decision choose to be cumulative or non-cumulative, thereby exerting an efficient and effective tax administration / A n??o cumulatividade surgiu com o objetivo de desonerar a cadeia produtiva. O sistema cumulativo ainda ?? aplicado, por??m muitos estudiosos afirmam que essa forma de tributa????o ?? prejudicial ?? sociedade, pois tem efeito cascata . Quando da elabora????o da lei que determina sobre a n??o cumulatividade do PIS/COFINS (Programa de Integra????o Social/ Contribui????o para Financiamento da Seguridade Social), o legislador criou a obrigatoriedade dessa sistem??tica atrelada ?? forma de apura????o do Imposto de Renda. Assim, empresas tributadas no Lucro Real est??o obrigadas a apurar suas contribui????es sociais na forma n??o cumulativa, por outro lado, empresas que est??o no Lucro Presumido ter??o as al??quotas cumulativas para o PIS/COFINS. Al??m disso, a legisla????o elencou pontualmente quais seriam os cr??ditos e insumos permitidos para desonerar a cadeia produtiva. Essas atitudes causaram um desencontro com os objetivos gerais da cria????o da n??o cumulatividade, isto porque, ao definir quais cr??ditos s??o permitidos para desconto, n??o h?? aplicabilidade plena do Princ??pio da N??o Cumulatividade. E mais, segregar a apura????o em cumulativo e n??o cumulativo com base na apura????o do lucro estipula um n??mero de contribuintes desuniformes, com caracter??sticas distintas e principalmente com custos/despesas divergentes. Ressalta-se ainda que a tomada de cr??dito sob a rubrica insumo, nomenclatura utilizada na legisla????o, gera diversas interpreta????es por parte dos contribuintes ocasionando questionamentos do Fisco sob o reconhecimento desse custo. Diante desses fatos, buscou-se estudar os impactos que a n??o cumulatividade causa nos resultados das empresas segregando-as por ramo industrial, comercial e de presta????o de servi??o. Como consequ??ncia do levantamento efetuado, identificou-se que, para estas empresas dos setores industriais e comerciais, a n??o cumulatividade atingiu seus objetivos desonerando a cadeia produtiva, por??m de forma suavizada, pois deduz apenas os cr??ditos elencados em lei. J?? para os dois prestadores de servi??o analisados, que s??o obrigados a n??o cumulatividade das contribui????es, a n??o cumulatividade s?? ocasionou pagamentos superiores ?? sistem??tica cumulativa. Atrav??s da an??lise efetuada conclui-se que primeiramente a n??o cumulatividade deve ser exercida de forma plena e irrestrita, tal qual ?? a ess??ncia do Princ??pio da N??o Cumulatividade e mais, o contribuinte deve ter a livre decis??o em optar por ser cumulativo ou n??o cumulativo, exercendo assim uma gest??o tribut??ria eficiente e efetiva

Made available in DSpace on 2016-04-25T18:40:42Z (GMT). No. of bitstreams: 1 Jose Carlos Sanches Campoi.pdf: 2496965 bytes, checksum: 1c99b032431f3a067db8d8cbb2ba2a27 (MD5) Previous issue date: 2009-12-14 / The transportation services are presented as an essential link of the logistic chain and require considerable levels of resources in the process of making goods and services available to the end consumer. This work has applied tax planning to logistics, more specifically, tax planning applied to the ICMS (Value Added Tax on Sales and Services) applicable to transportation services. Goal: To determine the less costly system between the ICMS credit systems generated by the purchases and that of 20% over the ICMS debt seen in the sales. In order to do so, tax planning was applied to the case study of a company within the goods transportation segment and the lower ICMS to be withheld was studied, having analyzed by State of the Country and having discussed the planning relevant variables. It also puts the case study into a context, approaching the tax planning concepts, ICMS legal aspects, logistics, transportation, goods transportation, the right to ICMS credit in both systems and it has presented a research that verifies which system is the most used by the goods transportation segment, and how ICMS credits are accounted for. It has concluded that the 20% granted credit system is the one that is less costly, in all States and months of the period analyzed, resulting in a withholding 10.3% lower in comparison to the other system, given the relevance of the difference variable between the purchases and sales rates in the planning. It has also concluded that the tax planning application enables the transportation operators to adopt, consciously, the best tax practices. It is an attitude that supports the logistic goal of making goods and services available at reasonable costs and the appropriate application of resources in the goods and services flows / Os serviços de transportes apresentam-se como elo fundamental da cadeia logística e demandam níveis consideráveis de recursos no processo de colocação de bens e serviços à disposição do consumidor final. Este trabalho aplicou planejamento tributário à logística, especificamente, planejamento tributário aplicado ao ICMS incidente nos serviços de transporte. Objetivo: Determinar a forma menos onerosa entre as sistemáticas de crédito de ICMS: Crédito de ICMS gerado pelas compras e a de 20% sobre o débito de ICMS apurado nas vendas. Para tanto, aplicou planejamento tributário no estudo de caso de uma empresa do ramo de transporte de valores e apurou a opção de menor ICMS a recolher, analisando por Estado da Federação e discutindo as variáveis relevantes do planejamento. Também contextualiza o estudo de caso, abordando os conceitos de planejamento tributário, contornos legais do ICMS, logística, transporte, transporte de valores, o direito a crédito de ICMS nas duas sistemáticas e apresentou pesquisa que afere qual a sistemática mais utilizada pelo setor de transporte de valores, e como se contabilizam os créditos de ICMS. Concluiu ser a sistemática do crédito outorgado de 20%, a de menor ônus tributário, em todos os Estados e meses do período em análise, resultando recolhimento 10,3% menor em relação a outra sistemática, pela relevância da variável diferença entre as alíquotas das compras e vendas no planejamento. Também concluiu-se que a aplicação do planejamento tributário permite aos operadores de transporte adotar, conscientemente, as melhores práticas tributárias. Atitude que corrobora com o objetivo logístico de disponibilizar bens e serviços a custos razoáveis e a aplicação adequada de recursos nos fluxos de mercadorias e serviços

This diploma thesis deals with the corporate income tax. At first there are explained adjustments of accounting profit in the procedure defining the tax base, the most important part of which relates to tax deductible and non-deductible expenses. Subsequently there is defined how to determine the amount of payable tax and how to report this tax in financial statements. There is also mentioned the impact of payable tax on the disposable profit. The hypothesis, that in most cases the payable income tax is higher than the product of accounting profit before tax and tax rate, is tested in the concluding part of this thesis.