Detalhes bibliográficos
Ano de defesa: |
2016 |
Autor(a) principal: |
Peroni, Tamiris Maciel
 |
Orientador(a): |
Marion, José Carlos |
Banca de defesa: |
Não Informado pela instituição |
Tipo de documento: |
Dissertação
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Tipo de acesso: |
Acesso aberto |
Idioma: |
por |
Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
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Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
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Departamento: |
Faculdade de Economia, Administração, Contábeis e Atuariais
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País: |
Brasil
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Palavras-chave em Português: |
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Palavras-chave em Inglês: |
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Área do conhecimento CNPq: |
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Link de acesso: |
https://tede2.pucsp.br/handle/handle/19142
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Resumo: |
The ICMS tax substitution system has been discussed and questioned, by the Tax Law, becoming one of the most complex and controversial terms in Brazil. However, not only the tributary Law area, but also the account professional, has been having issues about this subject. Such complexity is because of the ICMS to be a tax which the law competence shall be performed by the Brazilian Political Division (States), which creates many different rules for each kind of economic activity in their territories, as the possibility of creating agreements among them to regulate specific transactions. The present study intended to demonstrate how to calculate the ICMS/ST tax by the many possibilities that the contributor have at the systematic of ICMS tax substitution, such as the particularities, unconstitutionality and complexity of it, helping the account professional in their tributary routine |