Isenção de ICMS para artesãos do Paraná: um estudo para viabilização da atividade avulsa

Abstract

This study aims to report the importance of exemption of ICMS for the working class of artisans in the state of Paraná. The intention of these workers to acquire autonomy is shown from the results of the research, applying a questionnaire to 147 artisans from the state of Paraná. This justifies the objective of this research to analyze the fiscal policies in relation to the tax of circulation of goods and services (ICMS). The research deals with state legislations of an exploratory bibliographic and documentary nature available in the sites, and references cited in this study, based on the states of Goiás and Pernambuco, that already enjoy this modality in their state of origin. From the legislation of these two states it was possible to identify the economic viability to implement this model in the State of Paraná. This study reports that the study found, through the application of a similar policy, that this class that operates in the informal economy may have greater subsidies to compose their monthly incomes.