Demonstrativo do incentivo fiscal PROALMAT : estudo de caso em uma empresa de agronegócio em Mato Grosso

Abstract

The objective of this study is to demonstrate the tax relief on the tax burden and the positive impacts on the results of an agribusiness company hypothetically benefited by the Mato Grosso Cotton Incentive Program - PROALMAT. The methodology used to carry out the research was based on a comparative case study, demonstrating the application of the fiscal incentive in a company that has as one of its economic activities the cultivation and commercialization of plum cotton in the State of Mato Grosso, indicating which of the tax treatments presented for the ICMS calculation is more advantageous. The analyzes have shown that the application of the Proalmat tax incentive becomes significant and advantageous in the tax burden of the company and consequently reflect positively in its result only when one takes into account the tax treatment already used by it. It was soon concluded that the best option to determine the ICMS tax is to use the benefit of the Deferral on the billing of internal exits and the Proalmat tax incentive only on exits out of the State.