A INFLUÊNCIA TRIBUTÁRIA NA FORMAÇÃO DO PREÇO DE VENDA

Abstract

Often, due to a lack of planning and accounting information, a certain entity does not have the expected profitability for the continuity of its operation, and may incur losses. The tax burden, for example, is interconnected with the sales price formation process, as the greater the entity's tax expense, the greater will be the revenue needed for the entity to earn profit from its operation. In this conception, this article deals with the relationship between the tax burden and the sales price formation process. The methodology used for the development of this article is descriptive and bibliographic research, giving scientific sustainability to the theoretical foundation of the theme reported. As the main theoretical framework, we sought to base on Crepaldi (2018 and 2021), Bruni (2018 and 2019) and Famá (2019) and others. Given the above, it is possible to identify that price determination is not restricted to data related to the cost of the operation. The tax regime has great relevance in an organization's profitability and, therefore, should be considered when measuring a fair value for the supply of a product or service, collaborating socially and positively with both suppliers and consumers.