A INFLUÊNCIA DO BENEFÍCIO FISCAL NA ESCOLHA DO PORTO MARÍTIMO NA IMPORTAÇÃO APÓS RESOLUÇÃO 13/2012

Authors

  • Aline Eustáquio Centro Universitário Senac
  • Marta Guimarães Zietlow Centro Universitário Senac
  • Caio Flávio Stettiner Centro Universitário Senac
  • Donizetti Leonidas Paiva Centro Univesitário Senac
  • Marcos Francisco Stahl Centro Univesitário Senac

Keywords:

Desembaraço Aduaneiro, ICMS, Guerra dos Portos, Resolução 13/2012, Custom Clearance, War of Ports, Resolution 13/2012

Abstract

This article will deal on imports, customs clearance and focusing on their tax and fiscal procedures. The objective of this work is specific on the tax incentive for clearance of imported goods in the State of Santa Catarina before and after the Resolution 13/2012, effective from January 1st, 2013 to end the “War of Ports”, unifying ICMS rate to 4% in all Brazilian states.

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Published

2017-03-07

How to Cite

Eustáquio, A., Zietlow, M. G., Stettiner, C. F., Paiva, D. L., & Stahl, M. F. (2017). A INFLUÊNCIA DO BENEFÍCIO FISCAL NA ESCOLHA DO PORTO MARÍTIMO NA IMPORTAÇÃO APÓS RESOLUÇÃO 13/2012. South American Development Society Journal, 1(1), 124–144. Retrieved from http://www.sadsj.org/index.php/revista/article/view/9

Issue

Vol. 1 No. 1 (2015): South American Develpment Society Journal

Section

Artigos

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