REFORMA TRIBUTÁRIA: IMPACTO FINANCEIRO NAS EMPRESAS OPTANTES PELO SIMPLES NACIONAL - ESTADO DO MATO GROSSO

Abstract

ABSTRACT: The state of Mato Grosso, through the institution of ICMS (Tax on Circulation of Goods and Services) for tax substitution, began to exercise greater control and inspection of its taxpayers. In 2019, there was a change in the form of this regime, for those opting for the Simples Nacional tax regime. The study demonstrates a comparative analysis between the ICMS tax burden before and after Complementary Law 631/19 levied on companies opting for the Simples Nacional regime, in the state of Mato Grosso, in order to verify the financial impact on these organizations. The methodological procedures used were bibliographic research and document analysis based on information from official websites of the Federal and State governments. In the purchase of goods acquired outside the state, in the simplified estimation system, it was found that there was greater encumbrance even contributing with ICMS only on acquisitions. In these companies, after LC 631/2019, even though paying for the purchase and sale of goods, there was a lower incidence of state tax, with a positive financial impact of 3.66% on the value of sales in 2019. company that sells only with internal operations, with LC 631/2019, there is a greater burden for the taxpayer, starting to contribute with ICMS not only on the purchase of goods, but also on sales. In these companies, the results show that there was a negative financial impact of 1.67% on annual sales based on the previous year.