Estudo sobre o reflexo da reforma do PIS COFINS em uma empresa - RR BOTÕES LTDA

Abstract

This study aimed to analyze the future reform of social contributions PIS and COFINS, two of the main taxes to government revenues, showing the changes and their impact on the daily life of an industry. Its importance is broadcast every change and complexity that reform brings in his luggage to the Brazilian business system, mainly by way of arrangements for calculating those contributions. The study is qualitative using the literature methodology, documentary followed by a case study. Data analysis was descriptive using the information in the industry's financial statements RR buttons Ltda. small business located in the city of Natal / RN. The study showed that the RR buttons Ltda had an increase in the contribution to be paid, mainly because the costs are small on the billing and the increased rate of each contribution, leading to the conclusion that the reform should be accompanied by the entire society, because no sector it is completely free of an increased tax burden and if the state is not properly pressed, the account will be left for us again, society.