Impacto da exclusão do ICMS da base de cálculo do PIS e da COFINS

Abstract

This work addresses the thesis of the exclusion of ICMS (Tax on Circulation of Goods and Services) from the calculation base of PIS (Program for Social Integration) and COFINS (Contribution for the Financing of Social Security), which was decided in favor by the Supreme Federal Court (STF) after more than 13 years of debate. Based on the analysis of the decision and its impacts, the study aims to clarify the main points of the issue, its benefits for companies, and the challenges for the State. The proposed objectives are to analyze the impacts of the exclusion of ICMS from the calculation base of PIS and COFINS for companies, considering financial, operational, and strategic aspects; to evaluate the impacts of the decision for the State, regarding the collection of contributions and the need for fiscal adjustments; and to identify the main challenges and opportunities for companies and the State in the context of the new tax reality. The methodology applied will be a bibliographic research (analysis of books, scientific articles, legislation, and case law on the subject), documentary research (analysis of official documents and reports on the collection of contributions), and quantitative research (application of a questionnaire to professionals in the accounting area and graduates in Accounting Sciences to assess their knowledge and perceptions about the thesis). The expected result is to identify the advantages and disadvantages for companies and the State after the decision on the unconstitutionality of including ICMS in the calculation base of PIS and COFINS. The exclusion of ICMS from the calculation base of PIS and COFINS represents a significant change in the Brazilian tax scenario, with relevant impacts for companies and the State. Therefore, this study aims to contribute to the understanding of the main aspects of this change, assisting in the strategic decision-making by the parties involved.