A percepção dos contabilistas do município de Pombal a respeito das vantagens e desvantagens da unificação da legislação e regulamento do ICMS no estado da Paraíba.

Abstract

The recent world changes in the economics and commertials process resulting from of the globalization making with that the countries need to change tributary system to adapt to the new economic reality. Actually is notable the great demand for tributary reform in Brazil, having in mind the complexity of tributary system that has been asked to difficult the commerce relationship of Brazil with others countries, mainly in say that respect, the state legislation refer to the ICMS that enclose great dispute problems between states of Federation. So in the tributary reform Process stand out unification proposal of the legislation and ICMS regulation that have as priority the simplification of its ordainment interim the several legislation state. Of this manner, the present study has as purpose to identify the perception of Pombal accountant respect to advantagens and disadvantagens of Unification's Legislation and ICMS Regulation in the Paraiba State. For that was developed a research of bibliographic and descriptive nature.The results were obtained through of the application of a questionnaire semi-structure. Observed that to these professionals the unification of ICMS show positive to the Paraiba, therefore show advantage as: a uniformity of the states legislations of the referred tax that will allow that the state can competition in the market with others states with equality without existence supervisory war. The standardization of the percentage that will fight the supervisory evasion, possibility an increase of levy's income and the charging of tax in the destiny merchandise will be more one advantage to be the Paraiba a state quite consumerist. However, the disadvantage identified in the opinions of researches is that if the state doesn't to offer supervisories profit the enterprise would migrate to the most developed state. Verified too that some contradictions in the opinions researches, but understand that the affirmations given for these professionals, based in the little knowledge that these have about the proposal of ICMS Unification.