Ensaio tributário : impacto do ICMS ST no preço de venda final do vinho no estado do Mato Grosso versus preço de venda final do vinho no estado de São Paulo

Abstract

This study aims to analyse the impacts of the ICMS (Imposto sobre Circulação de Mercadorias e Prestacão de Serviço de Transporte Interestadual, Intermunicipal e de Comunicação) and the ICMS Tax Substitution System (ICMS ST) over the Wine Pricing inside the states of Mato Grosso and São Paulo. It is known that the ICMS is the tax that currently generates more income to Brasil, and each state is responsible for its regulation, deciding over which tax rates are going to be applied on internal and external business (with other states), making the final purchase price of the product fluctuate. The objective of this work is to show the importance of this tax (ICMS) studies along with the impact it haves over the pricing, and purchase price fluctuations between the MT (Mato Grosso) and SP (São Paulo) states, which impacts directly over a company's financial health. Trough research on the CTN (Código Tributario Nacional), both ICMS and ICMS ST and its formation, it is clear the importance of tax planning and accurate purchase price formation. The results of the research show in which state the purchase price will be more accessible for the final consumer, and where the selling potential is higher, indicating a purchase price 26,09% lower in São Paulo when compared to Mato Grosso. Therefore, the company that chooses to go to São Paulo will be more competitive, with lower purchase prices for the customers.