Como utilizar os mecanismos previstos na legislação paulista para a realização dos créditos acumulados de ICMS

• Ano de defesa: 2020
• Autor(a) principal: Faria, Ligia Ferreira
• Orientador(a): Formigoni, Henrique
• Banca de defesa: Segura, Liliane Cristina , Biava Junior, Roberto
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Controladoria e Finanças Empresariais
• Departamento: Centro de Ciências Sociais e Aplicadas (CCSA)
• País: Brasil
• Palavras-chave em Português: crédito acumulado; ICMS; E-CREDAC.; regime Especial; resolução 13/12
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO
• Link de acesso: http://dspace.mackenzie.br/handle/10899/27891

Objective: To guide companies interested in the use of mechanisms provided by São Paulo State legislation to recover accumulated ICMS (Brazilian state VAT) credits, either to enable the monetization of these credits or their consumption. Design / Methodology / Approach: The research is documentary, exploratory and explanatory. The primary source is São Paulo State tax legislation in force, evaluated through specific variables Results: The state legislation provides that the reduction of ICMS accumulated credits is addressed through the request of special regimes and the electronic transfer of these credits through specialized electronic system (e-CredAc). This study teaches how to use of these institutes. Practical implications: Regarding the academic contribution, the study reviews link between regulation theory and the institutes for reduction of accumulated ICMS credits. The research also contributes for the several stakeholders (businessmen, lawyers, accountants, administrators, etc.) to better understand the ways of using these institutes in order to seek the realization of the credits and even prevent these assets from being written off from the balance sheets due to the low expectations of future benefits arising from them. Impacts: The study has as scientific and economic impact the reduction of inequalities among taxpayers enabling the ICMS accumulated credits issue to be treated from a public interest perspective. In addition, this study, if implemented, may contribute to the growth of companies that would no longer have significant cash disbursements for ICMS payment and could better apply such resources. Originality: The study is original since it analyzes concomitantly the instruments provided by São Paulo legislation to mitigate or at least reduce the accumulation of ICMS credits, relating each of them to the regulation theory. In addition, the study innovates by resulting in material that guides the use of each institute (generic and specific special regimes and simplified and costing e-CredAc).