A identificação e mensuração dos custos tributários implícitos

Abstract

The tribute origin is very ancient. The Word “tribute” comes from the Latin “tributum”. It regards something that by onus is given to the State. The tribute is taxed because it is the social contract cost of living in society. Unfortunately many people seem to think and act as the social benefits were not paid. But in fact the goods and public services are supported by the citizens tributes. Besides the tributes paid, calculed in a percentage over sales, profits or company assets, there are the accessory obligations which are, in general, the information given by taxpayers to the government. These parallel obligations that companies are responsible, are considered in this paper as “implicit tributary costs”. In regard, this paper searched and identified the accessory obligations of a company that chose for SIMPLES and the costs supported by itself regarding these obligation fulfillments, comparing to the value of the main obligations paid and confronting, by percentage, with the invoice. After this study conclusion we noticed useful and relevant information about the accessory obligations.