Restituição de ICMS para produtor rural em uma cooperativa com filiais nos Estados do Paraná e Santa Catarina

Abstract

This research aimed to identify the insight of the agents involved in the process of refund of the Tax over Merchandise and Services Circulation of rural activity and its effectiveness in an Agricultural Cooperative with branches in the States of Paraná and Santa Catarina. To this end, it presented as specific objectives: to verify how the bureaucratic process of refund of ICMS of rural producer by a Cooperative is carried out, to identify the perception of the managers of the Cooperative and of associated rural producers to the process of refund of ICMS in the rural activity. In order to fulfill these objectives, the research was conducted through a qualitative approach, with a descriptive nature, allowing the description and understanding of the existing characteristics in the process and the relationships between the agents involved. For data collection were used the technical procedures of documentary research, raising the documents and particularities inherent to the process, as well as semi-structured interviews, applied to the Cooperative employee responsible for the restitution process, the Cooperative manager and four farmers members, one large and one small producer from each State, Paraná and Santa Catarina. After transcription, data were analyzed through content analysis, in three categories: ICMS recovery process, cooperative manager's perceptions and associates' perceptions with regard to ICMS recovery. The study was based on methodological concepts about the national tax system, agricultural cooperativism and previous studies. The research results show that the ICMS refund process can bring benefits to both agents involved, such as loyalty of members by the cooperative, and lower expenses and displacements by the cooperated, however, there are flaws and inefficiency in the process that leave most producers without knowledge and contact with restitution, and the process should be better managed and directed in order to improve the performance of both the rural producer and the cooperative.