Lopes, Sócrates Dantas.Silva, Flaviany Eloiza Messias da.2025-03-142025-03-142025-01-31Silva, Flaviany Eloiza Messias da. Diferencial de alíquota no simples nacional: um estudo de caso sobre o impacto financeiro das compras interestaduais. Orientador: Sócrates Dantas Lopes. 2025. 23 f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) - Departamento de Ciências Exatas e Aplicadas, Universidade Federal do Rio Grande do Norte, Caicó, 2025.https://repositorio.ufrn.br/handle/123456789/63015The purpose of this study is to examine the financial effect of the ICMS Tax Rate Differential (ICMS-DIFAL) on a commercial company registered in the Simples Nacional that makes interstate purchases. To this end, a quantitative and exploratory case study was conducted, using accounting and tax information from the company in the period from January to December 2023. The research explains the ICMS-DIFAL calculations, compares its application to the cost of products sold, total taxes and the company's net profit. The results indicate that ICMS-DIFAL represents a significant increase in the company's operating costs, directly impacting its profitability and cash flow. Thus, the research highlights the importance of effective tax planning to reduce the impacts of ICMS-DIFAL and improve the financial management of companiesAttribution-ShareAlike 3.0 Brazilhttp://creativecommons.org/licenses/by-sa/3.0/br/ICMS-DIFALSimples NacionalImpacto financeiroGestão tributáriaFinancial impactTax managementbachelorThesis