O contador face à complexa legislação tributária no mercado varejista

Abstract

This study had the general objective of analyzing the influence of different tax rules interpretations in the operating results of a retail company in the supermarket sector. This study had the specific objective of evaluating how much the interpretation of tax rules can burden the businessmen and, as a consequence, the consumer, and also identifying the impacts of the tax load in the Added Value Statements (DVA) in the retail market. For this objective, it was carried out a descriptive research with qualitative analysis, by using questionnaires along the year 2015, to professionals of the accounting area with specific experience in the retail market, specifically the supermarket sector. There was a survey of the product "fruit pulp", with the objective of trying to understand the perception of these professionals due to the difficulties in interpreting tax rules, which generates doubts in the correct application of the law, and also a comparison of how expensive an inadequate interpretation of the tax law is to the company. Results exposed that a big number of professionals cannot interpret the laws properly, which confirms the difficulties of interpretation. The results of incorrect interpretations cause large loss in profit margins to the supermarket.