Perfil dos profissionais da contabilidade de Santa Maria-RS e seu conhecimento sobre ICMS de micro e pequenas empresas

Abstract

The requirements in relation to the accounting professional are increasing, and he needs to be proactive and seek continuous learning to correctly interpret and apply the extensive, complex and constantly updated brazilian tax legislation. The knowledge regarding the Tax on Circulation of Goods and Services (ICMS) is essential to this professional, since this tax covers a wide range of operations in their field of incidence and is governed by legislation replete with specifics. In this sense, the present work had as its theme the tributary knowledge of professionals working in the tax area, delimited to the ICMS, and aimed to verify the profile and level of knowledge about the ICMS of professionals working in offices providing accounting services related to tax obligations to microenterprises (MEs) and small businesses (EPPs) in Santa Maria-RS. The study here developed is classified as descriptive and quantitative, and was conducted through questionnaires. Thus, in relation to the profile of the respondents, it was verified, mainly, that there is an equal number of men and women who perform the activity, the majority of them have Higher Education in Accounting, income greater than R$ 3,000.00, have over 10 years of experience in the tax area and are older than 25 years old. It was also concluded that the knowledge level of the respondents in relation to ICMS is low, and that is influenced by the variables of graduation and time of performance, which also influence in the income earned by the professional participants of the research.