LOGPRODUZIR e o incentivo às empresas operadoras de logística no Estado de Goiás

Abstract

ABSTRACT: This article was carried out with the objective of understanding and demonstrating the application of the tax benefit in transport operations in the logistics operators established in Goiás, with the description and explanation of the Logproduzir benefit for a company that operates with transport, storage, and agency of loads. In order to answer the following research problem: how can the application of the Logproduzir tax benefit benefit companies in the transport segment established in the state of Goiás? The research is classified as descriptive, quali-quantitative, bibliographical, simulated and applied study. The data were simulated in the calculation of the ICMS tax, with the application of the benefit and the calculation without the application of the benefit, thus making a comparative analysis, demonstrating the importance of tax relief and the reduction of the tax burden in operations. The results revealed that the application of tax benefits in logistics operators established in the State of Goiás contributes to the growth of the company, consequently, reduced tax costs, offered a better competitiveness in the market and corroborated with the development of the State of Goiás, however the benefit attracts companies to install in the state of Goiás. Furthermore, the study demonstrated that the application of the Logproduzir tax benefit in operations will provide the ICMS taxpayer with a less onerous cost. Therefore, it is important for the entrepreneur to look for an accounting professional who has extensive experience with tax incentives, so that the analysis and application of benefits can be carried out correctly and safely