Análise da substituição tributária do ICMS no Estado de Alagoas

Abstract

The present work has as objective to analyze the institute of tax substitution in the State of Alagoas. It is an instrument of study and research that will be able to assist all who wish to know the general rules of the regime of tax substitution that apply to all States of the Federation and the peculiarities of the subject in the Legislation of the State of Alagoas. Starting on a descriptive study and based on a bibliographical and documentary research, it was presented a broader knowledge about the whole mechanism of tax substitution, addressing the legal basis, its basic concepts, the modalities, the operations subject or not to the regime of tax substitution, goods taxed under this institute, state taxes, ICMS, special regimes available and offered by the State of Alagoas, as well as their benefits. Thus reaching a conclusion that the institute of tax substitution is one of the current viable options in the fight against evasion because it is difficult to inspect and control the large number of small retail establishments in the State of Alagoas.