O CONHECIMENTO DA CARGA TRIBUTÁRIA: Uma visão por parte dos empresários do comércio de supermercados da cidade de Teófilo Otoni localizada em Minas Gerais

Abstract

The present work has the general objective of identifying the level of knowledge of entrepreneurs in the commercial sector of supermarkets in Teófilo Otoni, in relation to the tax burden on the resale of products and specific objectives to highlight points about tax knowledge and/or lack of knowledge in business practice; identify what information is used by entrepreneurs when calculating the price of products; and finally, check whether at any point the entrepreneur sought knowledge regarding the tax burden of their products together with accounting. The investigation used the exploratory and bibliographical research method, through a questionnaire carried out with ten entrepreneurs in the supermarket sector in the city of Teófilo Otoni, located in Minas Gerais, and exploring other information published in scientific articles, reference books and legislation . The results obtained demonstrated the entrepreneurs' knowledge of the tax burden between little and good, the taxes that were included in the price calculation, such as ICMS, PIS and COFINS, and some crucial points of the benefits of obtaining knowledge of the tax burden. To ensure, the knowledge of entrepreneurs must be defined between little and good, information such as profit margin, taxes and the cost of the product purchased are included in the price calculation and as an opportunity it is suggested that other research carried out to evaluate new forms of assessment implementation of deeper tax knowledge in the business population.