O impacto do ICMS substituição tributária nos custos dos medicamentos adquiridos pelo comércio atacadista

Abstract

The objective of this study was to analyze the impact of tax substitution of ICMS on the costs of products purchased by the wholesale drug trade, state jurisdiction tax with differentiated rules and established by each State. To answer the question of the research and the proposed objective was used documentary and exploratory research, where for data analysis, it was observed that the invoices for the acquisition of goods from the South and Southeast. The data were collected from an economic activity company of wholesale drugs trade whose identity was kept anonymous in this research, classifying in this aspect the research as a case study. The study was carried out from August to November of 2018 through bibliographical analyzes, articles and current legislation in the State of Rio Grande do Norte - RN explaining theoretical aspects pertinent to the theme in order to provide a better understanding of the problem. It was perceived with the research, that for the tax authorities the mechanism of tax substitution provides a more rational collection, which causes an improvement in fiscal control and in the operational processes of the companies, and in contrast, the fiscal uses of the transparency of the tax responsibility to concentrate the collection in a smaller number of taxpayers, where it is the responsibility of collecting all the tax from the first to the last stage of the operation with medicines. The study was able to reach its objectives, evidencing the onerosity of the taxpayer's costs.