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A Reforma Tributária em trâmite no Congresso Nacional modificará o Imposto de Circulação de Mercadorias e Serviços (ICMS). Este trabalho analisa, através de um modelo de programação linear inteira, quais serão os possíveis impactos que a proposta de reformulação do ICMS (também conhecido por Novo ICMS) pode ter na configuração da logística atual de bens de consumo, que hoje sofre com o turismo fiscal, ou seja, o fluxo artificialmente gerado por certos membros do canal de distribuição que se beneficiam da informalidade. Conclui-se que a mudança proposta vai impactar de forma moderada na ineficiência logística atual ocasionada pelo ICMS, apesar de algumas mudanças na rede logística serem bem visíveisThe Tax Reform pending in Congress will modify the Tax on the Circulation of Goods and Services. This paper examines, through an integer linear programming model, what are the possible impacts that the proposed amendments to the ICMS (also known as New ICMS) can have in shaping the current logistics of consumer goods, which now suffers from the tax tourism, which are flows artificially generated by this tax structure for certain members of the distribution channel that benefit from informality. It is concluded that the proposed change will impact moderately on current logistical inefficiencies caused by the ICMS, despite some changes in the logistics network are clearly visibl

transportes

Impactos da reforma tributária: avaliando a influência do novo imposto de circulação de mercadorias e serviços (ICMS) na reconfiguração da malha logística brasileira