OS BENEFÍCIOS GERADOS PELA GESTÃO TRIBUTÁRIA E REFLEXOS DO ICMS NO SETOR DE LATICÍNIO DE MINAS GERAIS

Abstract

The Dairy sector is one of the main pillars of the Brazilian economy, but it is afflicted by the high tax burden, in this context this research aims to discuss how the correct interpretation and application of the tax laws that regulate the ICMS, together with the Tax Management can benefit companies in the Dairy sector in Minas Gerais. Therefore, a bibliographical review was carried out with the purpose of theoretical foundation and argumentation. Concepts related to the subject were discussed, such as: Dairy Sector, Tax Management and the Tax on Operations related to the Circulation of Goods and on Interstate and Intermunicipal Transport and Communication Services. Through the data obtained, the socioeconomic importance of the Dairy sector in Brazil was evidenced, as well as the importance of Tax Management for the reduction of costs arising from the high tax burden in the country, also showing the growth of the Dairy sector over the years in the international scenario and the effects of tax legislation in the State of Minas Gerais. At the end the research, it was concluded that Tax Management generates benefits for the subsistence of companies in a highly competitive sector with low returns, and that the growth potential of the Dairy sector is directly linked to the ability to manage taxes in a way that a reduction in production costs