IMPACTO TRIBUTÁRIO DO ICMS NAS OPERAÇÕES COM LEITE UHT NOS PRINCIPAIS ESTADOS PRODUTORES DO PAÍS

Abstract

This work aimed to identify the impact of ICMS (Tax over Merchandise and Services Circulation) tax incentives and their influence on a company's tax planning, related to its factory expansion projects. For such analysis, the product UHT Milk was used, a commodity of great national relevance, outlining a comparison between the benefits offered by the 4 (four) main producing states, according to Embrapa (Brazilian Agricultural Research Corporation). The study, carried out through a qualitative, descriptive and documentary analysis, in addition to investigating the practices of fiscal war from an entrepreneurial perspective, also presents, in detail, the difference in the ICMS tax impact between the different producing states, demonstrating the importance of financial planning in companies’ managerial decision-making.