A aplicação do incentivo fiscal ProGoiás, objetivando a redução da carga tributária do ICMS em uma indústria de confecção estabelecida no Estado de Goiás

Abstract

ABSTRACT: This work was developed with the objective of analyzing and demonstrating the application of the ProGoiás tax incentive program, aiming at reducing the ICMS tax burden in a clothing industry established in the State of Goiás. In order to positively impact entrepreneurs from industries located in Goiás, the research presents tables with calculations of fictitious values for a better understanding of the program and the incentive it provides.2 Therefore, the Government of the State of Goiás, when analyzing the positive economic impact that industries add to the State, created the ProGoiás tax incentive program with the purpose of reducing the ICMS tax burden to attract entrepreneurs in this branch and seek the growth of existing companies. Therefore, for a better understanding of the research result, there are hypothetical examples of calculating the monthly revenue of an industry without the tax incentive and then with the incentive, thus comparing the reduction of ICMS to be collected with the fruition of the program. The research is classified as applied, approached in a qualitative way, bibliographical and with descriptive objectives. Therefore, the results reveal that with the application of the ProGoiás tax incentive, the beneficiaries achieved a reduction in the ICMS tax burden, contributing to the development of the industry, and the others obtained a vast knowledge about the importance of having contact with an accounting professional to indicate their benefits safely and correctly.