Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/1406
metadata.atena.dc.title: Tax management of leasing as a source of municipal revenue
A GESTÃO TRIBUTÁRIA DO LEASING COMO FONTE DE RECEITA MUNICIPAL
metadata.atena.dc.creator: Maristela Menna Costa da Roza
Luiz Alberton
Bernadete Limongi
metadata.atena.dc.subject: Operações de Leasing; ISS; Legislação Tributária Nacional; Leasing operations; Tax upon services; National Tributary Legislation.
metadata.atena.dc.date.issued: 2014-11-12
metadata.atena.dc.publisher: REVISTA DE CONTABILIDADE DO MESTRADO EM CIÊNCIAS CONTÁBEIS DA UERJ
metadata.atena.dc.description: The present article aims at evincing the evasion of the Tax upon Services (ISS) in leasing operations that took place in a county in Rio Grande do Sul state, from 2002 to 2006, and to present a qualitative analysis, the criteria of the Regra-Matriz de Incidência Tributária (RMIT) system, in what concerns the study of the occurrence and the collection place of this tax. It consists of an exploratory descriptive case study, with a qualitative and quantitative approach, which covered the examination of 849 receipts issued by the furnishers of 20 leasing enterprises, from January 2002 to December 2006, related to the vehicle transactions that took place in that county. The stimulus for developing such a research was the increasing search verified for this kind of transaction and its controversies. The quantitative results showed that the leasing operations amounted to R$ 28494712.78 which gave issue to a fiscal evasion of R$ 655398.39, whereas the qualitative analysis showed that both the collection place of this tax and its demand are constitutional and legitimate. The conclusion was that to neglect the control of the leasing operations and the collection of this important source of state revenue is an affront to the National Tributary Legislation. Keywords: Leasing operations; Tax upon services; National Tributary Legislation.
Este artigo busca evidenciar a evasão do Imposto sobre Serviços (ISS) em operações de leasing ocorrida em um município do Rio Grande do Sul, nos anos de 2002 a 2006, e apresentar uma análise qualitativa, por critérios ajustados da Regra-Matriz de Incidência Tributária (RMIT), quanto ao estudo da incidência e do domicílio tributário do ISS. Trata-se de um estudo de caso exploratório-descritivo, com abordagem quali-quantitativa, que abarcou o exame de 849 notas fiscais (NF) dos fornecedores de 20 arrendadoras, no período de janeiro/2002 a dezembro/2006, referentes à transação de veículos via Leasing Financeiro realizada naquele município. O que motivou este estudo foi a crescente procura por esse tipo de negócio e as controvérsias sobre o tema. Os resultados quantitativos acumulados evidenciaram que essas operações de leasing totalizaram R$ 28.494.712,78 - espelhando uma expressiva evasão fiscal de R$ 655.398,39 -, enquanto as análises qualitativas demonstraram, especialmente, a constitucionalidade da incidência do ISS e a legitimidade do local de seu recolhimento ao Município em Pesquisa. Entende-se que negligenciar a fiscalização de operações de leasing e deixar de arrecadar essa fonte de receita afronta o que determina a Legislação Tributária Nacional. Palavras-Chave: Operações de leasing; ISS; Legislação tributária nacional. ABSTRACT The present article aims at evincing the evasion of the Tax upon Services (ISS) in leasing operations that took place in a county in Rio Grande do Sul state, from 2002 to 2006, and to present a qualitative analysis, the criteria of the Regra-Matriz de Incidência Tributária (RMIT) system, in what concerns the study of the occurrence and the collection place of this tax. It consists of an exploratory descriptive case study, with a qualitative and quantitative approach, which covered the examination of 849 receipts issued by the furnishers of 20 leasing enterprises, from January 2002 to December 2006, related to the vehicle transactions that took place in that county. The stimulus for developing such a research was the increasing search verified for this kind of transaction and its controversies. The quantitative results showed that the leasing operations amounted to R$ 28494712.78 which gave issue to a fiscal evasion of R$ 655398.39, whereas the qualitative analysis showed that both the collection place of this tax and its demand are constitutional and legitimate. The conclusion was that to neglect the control of the leasing operations and the collection of this important source of state revenue is an affront to the National Tributary Legislation. Keywords: Leasing operations; Tax upon services; National Tributary Legislation.
metadata.atena.dc.identifier.uri: http://rebacc.crcrj.org.br/handle/123456789/1406
metadata.atena.dc.identifier: http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/UERJ/article/view/614
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