Desafios tributários para empresas do Simples Nacional no setor alimentício no Estado do Pará: impactos da majoração do ICMS

Abstract

This paper aims to analyze the impact of the change in the ICMS tax rate and the implementation of the Tax Substitution (ICMS-ST) on the pricing of food companies operating under the Simples Nacional regime in the state of Pará. The Brazilian tax burden, especially the ICMS, is crucial for the financing of public services and directly affects the final cost of products. The Simples Nacional, created by Complementary Law 123/2006, unifies the collection of several taxes, simplifying taxation for micro and small companies. However, the recent increase in the ICMS tax rates and the application of the ICMS-ST have created significant challenges for these companies. The ICMS-ST is a tax modality that anticipates the payment of the tax before the taxable event, and aims to facilitate tax collection and inspection, transferring the responsibility for payment to a substitute agent. This mechanism has substantial implications for the cost structure and pricing of products, especially for goods originating from other states. This study uses an exploratory qualitative approach, based on statistical data and bibliographic research, to investigate how changes in ICMS legislation and the Tax Substitution impact companies in the food sector in Pará. The research includes a case study of a company in the sector, analyzing the changes in the tax rate and the anticipation of ICMS-ST to understand the effects on the formation of the sales price and tax management. The objectives are to identify the tax challenges faced by companies, understand how the anticipation of ICMS-ST affects price formation and evaluate the relevant state regulations. The research seeks to provide insight into how tax legislation influences business practices and the need for strategic adjustments to ensure compliance and financial efficiency.