Incentivos fiscais de ICMS: uma análise comparativa entre estados do nordeste para o setor calçadista

Abstract

The states seek to grant tax exemptions incentives related to the ICMS in order to make the region attractive to entrepreneurs, through the reduction in the tax burden for organizations that are installed there, thus characterizing the so-called "tax war". The incentive policies practiced by the taxing entities are instituted by reducing or eliminating, directly or indirectly, the burden related to the ICMS. This research aims to compare the impacts on the ICMS assessment of a footwear industry, with the application of tax incentives, provided by four states in the Northeast. To reach the intended objective, a descriptive research was used, with a bibliographical and documental study, in a quantitative and qualitative approach. The data collection was carried out in a shoe industry located in Paraíba. Through the data obtained, it was possible to calculate the ICMS in the normal system, as well as, applying the tax incentives offered by the four chosen states (Paraíba, Pernambuco, Ceará, and Rio Grande do Norte). From the comparison of the results identified in the calculations and the proposed legislation, it is clear how important it is to study the tax rules for business viability. Depending on the legislation, incentives and regulations relevant to the scenario of operation, the tax burden may or may not make the company's activities viable in the selected region. Thus, it can be concluded that in the normal calculation the highest amount to be paid was generated for the company, more respectively R$ 46,268.59 and in the calculation with the tax incentive made available in the state of Rio Grande do Norte, the amount was R$ 4,626.86, being the lowest ICMS tax burden for the calculation period 03/2023. Soon after, are the incentives of Paraíba, Pernambuco and Ceará. However, it is pertinent to point out that in the case of Ceará, what happens is a deadline extension, part of the value that is given as an incentive (deferred ICMS), must be paid to the government within the established deadline. The percentage of the return can be up to 25% and the deadline for payment of the deferred amount is 5 to 10 years, according to the score obtained when the incentive was granted.