Impacts of icms on the price of gasoline in the southeast region

The ICMS is one of the main taxes of each State and is levied on retail trade operations, with this, it is difficult for most businessmen to understand what the tax really is, being a very complex topic that deserves a study deeper. It is hoped that through this work a case study of the importance of having good fiscal and tax management of ICMS in companies can be analyzed in depth. With this, the work will seek to work this tax objectively, covering its main implications, such as the detailed study of its incidence, principles, immunity hypotheses, its generating facts, its calculation basis, its taxpayers, the study of its rate among others.