Incentivos fiscais do ICMS: análise dos benefícios fiscais disponibilizados pelo Estado de Goiás ao segmento atacadista de medicamentos

Abstract

The Tax on the Circulation of Goods and Services and Interstate and Intercity Transport and Communication (ICMS) is considered one of the main sources of revenue in the country. It is a state tax, so each state has its own regulations to control the tax. In order to foster the growth and development of certain economic sectors in their regions, State governments can grant tax benefits, such as reductions in the ICMS calculation basis, widely granted to taxpayers in the State of Goiás. The enjoyment of these benefits boosts the economy of each region, which ends up favoring the so-called Tax War. The study aims to present the ICMS tax benefits applied to the medication sector in the State of Goiás, as well as to show through simulations the advantages that the Goiás taxpayers have when taking advantage of such benefits.