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http://repositorio.ufla.br/jspui/handle/1/29360
Título: | O custo financeiro dos tributos sobre consumo nas cadeias de suprimento brasileiras: uma proposta metodológica |
Título(s) alternativo(s): | The financial cost of consumption taxes in brazilians supply chains: a methodological proposal |
Palavras-chave: | Custo tributário Tributos sobre o consumo Cadeia de suprimentos Tax cost Taxes on consumption Supply chain |
Data do documento: | Mai-2016 |
Editor: | Universidade Federal de Santa Catarina |
Citação: | COSTA, D. F. et al. O custo financeiro dos tributos sobre consumo nas cadeias de suprimento brasileiras: uma proposta metodológica. Revista Contemporânea de Contabilidade, Florianópolis, v.13, n. 29, p. 91-112, mai./ago. 2016. |
Resumo: | Among the main tax discussions in Brazil is the fact that indirect taxes greatly increases the product prices and consequently influence the consumption pattern. This work aimed to propose a model to measure the financial cost of excise taxes along one supply chain and analyze the sensitivity of this cost in relation to time and added value. Equations were developed with tax incidence, based on the current legislation and were applied in a simulated supply chain. Finally, was performed a sensitivity analysis by linear regression in 200 hypothetical supply chains. These analyzes confirmed the thesis that the longer the production chain and the greater are the added values in the initial links, the greater is the financial cost. It can be concluded that the model is applicable and that the financial cost of taxes influences the final selling price of the products. |
URI: | http://repositorio.ufla.br/jspui/handle/1/29360 |
Aparece nas coleções: | DAE - Artigos publicados em periódicos |
Arquivos associados a este item:
Arquivo | Descrição | Tamanho | Formato | |
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ARTIGO_O custo financeiro dos tributos sobre consumo nas cadeias de suprimento brasileiras - uma proposta metodológica.pdf | 1,18 MB | Adobe PDF | Visualizar/Abrir |
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