Análise da tributação das armas de fogo importadas, no ano de 2021, sendo seu impacto no preço de venda e no resultado da empresa

Abstract

This article aims to analyze the impact of taxation on imported firearms in the year 2021 and its impact on the sale price of the company “Guns Store”. Thus, it addresses the history of firearms in Brazil, and their taxation, this study addresses the import tax, which is 20% according to GECEX Resolution 125, and which was later reduced to 0% by Resolution 126 of the GECEX. This study, developed through applied research, demonstrates the difference in the sale price of an imported firearm in accordance with resolution nº 125 and nº 126 of the GECEX, exemplifying the prices earned and the real difference between them. The methodological strategies used were qualitative and quantitative research, descriptive with bibliographic data. In the result, the sale price of the firearm was analyzed, considering the value of the import tax and without the value of this tax. As the sale price without import tax, which makes up the cost of the goods, was considered, the impact on the simulated company's results was also analyzed.