PROPOSTA DE ALTERNATIVAS PARA IMPLEMENTAÇÃO DO PLANEJAMENTO TRIBUTÁRIO NO SETOR DA CONSTRUÇÃO CIVIL

AUTOR(ES)
DATA DE PUBLICAÇÃO

2005

RESUMO

This work aimed at to propose alternatives for the tributary planning in the productive chain of the building site, in Florianópolis, whose section represents to main economical activity of the area. In the accomplishment of the work, we took into account several factors, such as: the elevation and the high ones imposed that demand an adaptation and a better framing of the companies, in the tributary systems; the difficulties that find in accompanying the evolution and the frequent changes in the tributary legislation; the risk of they make payments the largest and even improper, that become more and more inevitable and unacceptable. We justified, also, the need of larger participation of the Administration, mainly, of the Manager or Controller to be inserted in the Tributary Planning, in the exercise of your functions for example of the Strategic Planning, of the Managerial Budget, of the Investments and Closing of Businesses. In that context, we suggested some alternatives to minimize the tax burden in the building site, in the several juridical spheres, which are: metropolitan, state and national. In the metropolitan, the contracts should be analyzed with relationship to the employment of materials for reduction of the base of calculation of ISS. In the state, to verify the subject of the use of the credit of ICMS and the withdrawal of aliquot differential. In the national it should be analyzed, carefully, to the option for the tributary system: yield valid, quarterly or annual, or yield conceited. We believe that the rising and analysis of the several situations above mentioned, mischievous as purpose of this work, they will contribute, considerably, to avoid undesirable situations with eminent risks the survival of the companies

ASSUNTO(S)

planejamento tributário administração tributária manager building site tributary planning administracao

ACESSO AO ARTIGO

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