the impact of amendment in state legislation and the increase in tax collection

Abstract

The main objective of this paper is to identify the impact of changes in ICMS legislation for Brazilian states and businessmen. The methodology used for the development of this one was qualitative and quantitative, at the level of the descriptive objective, with a bibliographic design and a documentary research. With this research, it was possible to identify that this change in legislation, brought about by the constitutional document - EC No. 87/2015, brought many benefits to the states - that managed to dribble the domestic economic crisis and still improve revenues and, possibly, society - which may benefit from the application of state revenues, from the state-society return. However, companies, especially small ones, will suffer the negative impact of increasing the tax burden, which will imply in their closure and / or development.