Impactos da reforma tributária: avaliando a influência do novo imposto de circulação de mercadorias e serviços (ICMS) na reconfiguração da malha logística brasileira

Authors

  • Hugo Tsugunobu Yoshida Yoshizaki EP-USP
  • Luiz Eduardo Wilbert Albernaz Andrade EP-USP

DOI:

https://doi.org/10.4237/transportes.v20i2.550

Abstract

A Reforma Tributária em trâmite no Congresso Nacional modificará o Imposto de Circulação de Mercadorias e Serviços (ICMS). Este trabalho analisa, através de um modelo de programação linear inteira, quais serão os possíveis impactos que a proposta de reformulação do ICMS (também conhecido por Novo ICMS) pode ter na configuração da logística atual de bens de consumo, que hoje sofre com o turismo fiscal, ou seja, o fluxo artificialmente gerado por certos membros do canal de distribuição que se beneficiam da informalidade. Conclui-se que a mudança proposta vai impactar de forma moderada na ineficiência logística atual ocasionada pelo ICMS, apesar de algumas mudanças na rede logística serem bem visíveis.

Palavras-chave: planejamento de rede logística, ICMS, reforma tributária. 

Abstract: The Tax Reform pending in Congress will modify the Tax on the Circulation of Goods and Services. This paper examines, through an integer linear programming model, what are the possible impacts that the proposed amendments to the ICMS (also known as New ICMS) can have in shaping the current logistics of consumer goods, which now suffers from the tax tourism, which are flows artificially generated by this tax structure for certain members of the distribution channel that benefit from informality. It is concluded that the proposed change will impact moderately on current logistical inefficiencies caused by the ICMS, despite some changes in the logistics network are clearly visible.

Keywords: logistic network planning, State Sales tax, tax reform.

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Author Biography

Hugo Tsugunobu Yoshida Yoshizaki, EP-USP

Programa de Pós-Graduação em Engenharia de Sistemas Logísticos

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Published

2012-08-31

How to Cite

Yoshizaki, H. T. Y., & Andrade, L. E. W. A. (2012). Impactos da reforma tributária: avaliando a influência do novo imposto de circulação de mercadorias e serviços (ICMS) na reconfiguração da malha logística brasileira. TRANSPORTES, 20(2), 23–32. https://doi.org/10.4237/transportes.v20i2.550

Issue

Vol. 20 No. 2 (2012)

Section

Artigos

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