<b>Reflection of the introduction of ICMS tax substitution on revenue at São Paulo State</b> - doi: 10.4025/enfoque.v29i3.11369

  • Alexandre Gonzales PUC/SP
  • Luiz João Corrar USP
DOI: https://doi.org/10.4025/enfoque.v29i3.11369
Keywords: ICMS, Tax substitution, Tax collection

Abstract

The ICMS – which is a tax on goods and services, is a key component of the prices charged by business and industry. The systematic collection of this tax by substitution has been increased in the State of São Paulo, and aims to rise the efficiency of collection and facilitate the monitoring of that tribute. The present study aimed to identify, using multiple regression, the existence of influence in the collection of ICMS in a given section in the State of São Paulo, due to the adoption by the systematic mentioned above. It was concluded that in this case specifically, it was evident the increase in collection of taxes after adopting the collection of ICMS by substitution, which meets the reasons for adoption of the tax substitution.

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Author Biographies

Alexandre Gonzales, PUC/SP
Professor do departamento de Ciências Contábeis da PUC/SP. Contador, Mestre em Ciências Contábeis e Atuariais pela PUC/SP (2008) e doutorando em Controladoria e Contabilidade pela Universidade de São Paulo.
Luiz João Corrar, USP
Professor da Universidade de São Paulo. Possui mestrado em Controladoria e Contabilidade pela Universidade de São Paulo (1982) e doutorado em Controladoria e Contabilidade pela Universidade de São Paulo (1990)
Published
2011-01-31
How to Cite
Gonzales, A., & Corrar, L. J. (2011). <b>Reflection of the introduction of ICMS tax substitution on revenue at São Paulo State</b&gt; - doi: 10.4025/enfoque.v29i3.11369. Enfoque: Reflexão Contábil, 29(3), 64-75. https://doi.org/10.4025/enfoque.v29i3.11369
Issue
Vol 29 No 3 (2010)
Section
Original Articles

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