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Previous issue date: 2008-12-22 / This paper has the purpose of verifying the effect of the ICMS deferment in the State of S??o Paulo printing industries - a kind of back tax substitution. The theoretical reference discusses the tax substitution and the tax on transactions relating to the goods circulation. The quantitative research covered the printing industries that manufacture paper and card paper packing, medicine bulls, labels and tags, since they are fitted into this kind of tax substitution. It was used the factor analysis and, after rotated, were found the factors: satisfaction, benefits, the government actuation and the facilities. The search results show that these entrepreneurs are not satisfied with the ICMS deferment, because it does not present benefits, since the government does not fulfill its role in the approval of credits, resulting in difficulties to repass the ICMS accumulated credits for the payment of the suppliers by the purchasing of raw materials. This research identified that, if the manufacturers might revindicate the deferment revocation, they would ask it or even change for a state not covered by this kind of back tax substitution that corresponds to the deferment. It was highlighted in research that contributed to deferral not lowering the price, reduce capital and the third increase in not competitiveness. / O objetivo desta pesquisa ?? verificar qual o efeito do diferimento do ICMS nas ind??strias gr??ficas do Estado de S??o Paulo, que ?? uma das esp??cies de substitui????o tribut??ria denominada substitui????o tribut??ria para tr??s. O referencial te??rico trata de: gest??o tribut??ria; imposto sobre opera????es relativas ?? circula????o de mercadorias; guerra fiscal, substitui????o tribut??ria; sistema de informa????o ERP; mark-up; forma????o do pre??o de venda; cr??dito acumulado de ICMS e IVA. A pesquisa quantitativa abrangeu as ind??strias gr??ficas que fabricam embalagem em papel e papel cart??o, bula, etiqueta e r??tulo, por serem as que se enquadram nesse tipo de substitui????o tribut??ria. Foi utilizada a an??lise descritiva dos respondentes e an??lise fatorial e, ap??s ser rotacionada, foram encontrados os fatores: satisfa????o, benef??cio, o papel do governo e as facilidades. Os resultados da pesquisa evidenciam que esses empres??rios n??o est??o satisfeitos com o diferimento do ICMS, pois n??o traz benef??cios, uma vez que o governo n??o cumpre o seu papel na homologa????o dos cr??ditos, havendo dificuldade em repassar os cr??ditos acumulados de ICMS para o pagamento de aquisi????o das mat??rias-primas nos fornecedores. Esta pesquisa identificou que, se os fabricantes tivessem oportunidade de reivindicar a revoga????o do diferimento, eles a solicitariam ou, ainda, mudariam para um Estado n??o abrangido por essa esp??cie de substitui????o tribut??ria para tr??s, correspondente ao diferimento. Foi evidenciada na pesquisa que o diferimento n??o contribui para o barateamento do pre??o, redu????o de capital de terceiros e n??o aumenta a competitividade.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/412 |
| Date | 22 December 2008 |
| Creators | Santos, Nilson Manoel dos |
| Contributors | Pereira, Anisio Candido, Robles Junior, Antonio, Gallo, Mauro Fernando |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Ci??ncias Cont??beis, FECAP, BR, Controladoria e Contabilidade |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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