Impostos não dedutíveis em viaturas ligeiras e motociclos nas empresas de Serviço de correio: o caso Skynet

Abstract

This research was carried out with the intention of demonstrating that the fiscal norms are not always suit the type of activity of a particular company. Since the main objective of a profit maximization, this can be influenced by tax rules to the extent that that there are accounting costs that are not fiscally accepted. The problem of the theme is related to the costs not accepted for tax purposes under the Tax on Corporate Income (IRPC) and Value Added Tax (VAT) non-deductible, inherent to the acquisition, repair, maintenance and fuel of the vehicles and motorcycles used in courier companies, where at the IRPC headquarters they deduct only 50% those expenses. The research was based on the bibliographic method and a case study carried out at Skynet company that operates in this line of business, since those tangible fixed assets constitute the main means used in the exercise of their activities. The body of the work consists of an introduction, where the problem is presented, the hypotheses, objectives and methodology. Next, the bibliographic review is presented where the tax and accounting framework is addressed in order to give a better understanding on the topic, then the case study is presented, a brief discussion on the results obtained and finally the conclusions and recommendations and the bibliography where the American Psychological Association (APA) standards. This research led to the conclusion that, in fact, the limitations prescribed by tax rules in the which refers to vehicles and motorcycles used by courier service companies penalize these companies, insofar as the tax burden constitutes a source of decapitalization of the company over time, as the company will have reduced profits, influencing not only the performance of the company as well as its stability. (TRADUÇÃO NOSSA)