Gestão tributária : um estudo sobre o impacto do incentivo fiscal sobre o lucro da exploração numa indústria do RN

Abstract

The present study aims to analyze the impact of a tax incentive in a company. To carry out the work was chosen an industry that has among the tax incentives the incentive on the profit of the exploration; In this way, the study, with respect to procedures, is identified as a case study, with documentary analysis and based on bibliographic studies and a qualitative approach. A period of five years was defined for the analysis of the data, between 2014 and 2018, the accounting balances of each year were first recorded and profitability and liquidity indexes were calculated, then the same calculations were performed not considering the tax incentive, finally were listed the main impacts found in the comparison between the two scenarios. With the application of the analysis, it was evidenced that both the profitability and liquidity indices were negatively affected, a decrease caused by the reduction in cash and the increase in taxes payable.