Planejamento tributário : uma análise do imposto sobre a circulação de mercadorias e serviços (ICMS), por substituição tributária no segmento de materiais de construção civil no estado de Mato Grosso

Abstract

The main objective of this study is to analyze the relevant aspects of tax planning in relation to the ICMS, in the State of Mato Grosso, in the tax substitution regime, providing an advantageous and disadvantageous analysis in the civil construction materials segment when there is a good control and execution of accounting records, supported by state legislation. In view of the specific objectives, a brief description of the theoretical basis on the effects of the tax planning, evaluation of the relevant aspects of the ICMS/MT, in the tax substitution regime, was established, establishing the advantageous and disadvantageous treatment as to the cost of the tax burden in the entities and the preparation of calculations, comparing the tax calculation and taxation regime in the construction materials segment under the RICMS/MT, using the theoretical-empirical method, based on this theoretical reference. The bibliographical research in this context is essential, in order to understand all the information on the ICMS / MT tax burden paradigm, due to tax substitution, hence the analysis of books, scientific articles, theses, dissertations and other bibliographic sources ,with the development of the theoretical basis and analysis of the results obtained.