{"id":{"repo_id":"brazil-ufpb","oai_identifier":"oai:repositorio.ufpb.br:123456789/1926"},"canonical_url":"https://search.dev.ndltd.org/etd/brazil-ufpb/oai:repositorio.ufpb.br:123456789/1926","repository":{"repo_id":"brazil-ufpb","name":"Brazil UFPB","base_url":"https://repositorio.ufpb.br/oai/request"},"display":{"title":"Aspectos contábeis do ICMS Substituição tributária nas indústrias de cachaça na cidade de Guarabira na Paraíba","abstract":"The present work shows the application of ICMS (tax on operations related to the circulation of goods and on services of interstate, intermunicipal and communication services) in the Sugarcane liquor industry in Guarabirana Paraíba. It has been shown through examples how these companies work with the tax substitution in the sale of their products to final consumers and for those who purchase Sugarcane liquor to resell. In the city of Guarabira / PB is installed 2 industries of Sugarcane liquor. It was also used questionnaires, to collect information from the managers, if the ICMS Tax Replacement Taxation brought benefits to the. And although they feel that it overloaded the Sugarcane liquor industries, due to the responsibility of becoming substituting taxpayers of the ICMS obligations, it was verified that it diminished the evasion in the sector, by facilitating the oversight","abstract_html":"The present work shows the application of ICMS (tax on operations related to the circulation of goods and on services of interstate, intermunicipal and communication services) in the Sugarcane liquor industry in Guarabirana Paraíba. It has been shown through examples how these companies work with the tax substitution in the sale of their products to final consumers and for those who purchase Sugarcane liquor to resell. In the city of Guarabira / PB is installed 2 industries of Sugarcane liquor. It was also used questionnaires, to collect information from the managers, if the ICMS Tax Replacement Taxation brought benefits to the. And although they feel that it overloaded the Sugarcane liquor industries, due to the responsibility of becoming substituting taxpayers of the ICMS obligations, it was verified that it diminished the evasion in the sector, by facilitating the oversight","abstract_has_math":false,"creators":["Delgado, Charles Madson"],"institution":"Universidade Federal da Paraíba","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2017,"date_issued":"2017-06-01","date_published":"2017-06-01","updated_at":"2026-07-24T01:18:24Z","subjects":["Contabilidade tributária","Aplicação de ICMS","Substituição tributária","Indústria da cachaça"],"languages":["por"],"rights":["Acesso aberto"],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"https://repositorio.ufpb.br/jspui/handle/123456789/1926","outbound_label":"Repository record","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:creator","label":"Author","values":["Delgado, Charles Madson"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2017-09-04T16:47:25Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2017-06-01","2017-09-04T16:47:25Z"]},{"key":"dc:date.issued","label":"Date","values":["2017-06-01"]},{"key":"dc:publisher","label":"Institution","values":["Universidade Federal da Paraíba"]},{"key":"dc:publisher.department","label":"Dc Publisher Department","values":["Ciências Sociais Aplicadas"]},{"key":"dc:type","label":"Dc Type","values":["TCC"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Contabilidade tributária","Aplicação de ICMS","Substituição tributária","Indústria da cachaça"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["por"]},{"key":"dc:rights","label":"Dc Rights","values":["Acesso aberto"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["https://repositorio.ufpb.br/jspui/handle/123456789/1926"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["The present work shows the application of ICMS (tax on operations related to the circulation of goods and on services of interstate, intermunicipal and communication services) in the Sugarcane liquor industry in Guarabirana Paraíba. It has been shown through examples how these companies work with the tax substitution in the sale of their products to final consumers and for those who purchase Sugarcane liquor to resell. In the city of Guarabira / PB is installed 2 industries of Sugarcane liquor. It was also used questionnaires, to collect information from the managers, if the ICMS Tax Replacement Taxation brought benefits to the. And although they feel that it overloaded the Sugarcane liquor industries, due to the responsibility of becoming substituting taxpayers of the ICMS obligations, it was verified that it diminished the evasion in the sector, by facilitating the oversight"]},{"key":"dc:title","label":"Title","values":["Aspectos contábeis do ICMS Substituição tributária nas indústrias de cachaça na cidade de Guarabira na Paraíba"]}]}],"canonical_facts":{"dc:creator":["Delgado, Charles Madson"],"dc:date.accessioned":["2017-09-04T16:47:25Z"],"dc:date.available":["2017-06-01","2017-09-04T16:47:25Z"],"dc:date.issued":["2017-06-01"],"dc:description.abstract":["The present work shows the application of ICMS (tax on operations related to the circulation of goods and on services of interstate, intermunicipal and communication services) in the Sugarcane liquor industry in Guarabirana Paraíba. It has been shown through examples how these companies work with the tax substitution in the sale of their products to final consumers and for those who purchase Sugarcane liquor to resell. In the city of Guarabira / PB is installed 2 industries of Sugarcane liquor. It was also used questionnaires, to collect information from the managers, if the ICMS Tax Replacement Taxation brought benefits to the. And although they feel that it overloaded the Sugarcane liquor industries, due to the responsibility of becoming substituting taxpayers of the ICMS obligations, it was verified that it diminished the evasion in the sector, by facilitating the oversight"],"dc:identifier.uri":["https://repositorio.ufpb.br/jspui/handle/123456789/1926"],"dc:language":["por"],"dc:publisher":["Universidade Federal da Paraíba"],"dc:publisher.department":["Ciências Sociais Aplicadas"],"dc:rights":["Acesso aberto"],"dc:subject":["Contabilidade tributária","Aplicação de ICMS","Substituição tributária","Indústria da cachaça"],"dc:title":["Aspectos contábeis do ICMS Substituição tributária nas indústrias de cachaça na cidade de Guarabira na Paraíba"],"dc:type":["TCC"]},"updated_at":"2026-07-24T01:18:24Z"}