Análise do impacto financeiro devido a crédito de tributos em uma cervejaria no leste do Paraná

Abstract

Towards with the challenges faced by companies in the current economy and the complexity of the national tax system, it is necessary to use adequate management tools so that tax laws are accomplished and generate tax credits according to the correct classification of items. Thus, the opportunity of this work comes through to carry out a case study objectifying the exploratory research to know the financial reality of credits of PIS, COFINS, IPI and ICMS and the efficiency of the tax planning of a Brewery in Eastern Paraná, applying the procedures of documentary research to gather circulation data of purchased items and materials credited or uncredited during a one-year period. Through the information obtained, it will be possible to analyze its history, seeking from it to achieve the purpose of this work in highlighting the importance and the financial impact generated by the correct use of tax laws within the company.