A Inflação sobre os produtos do setor varejista: a visão de alguns proprietários de supermercados de Maracaju

Abstract

This work shows are some factors that in the opinion of owners led to an increase in product sales prices into the Replacement tax in the city of Maracaju, Mato Grosso do Sul in the period January to May 2016. For this demonstration develops the concepts of supermarkets, pricing methods, cost concepts, legal basis of the Replacement tax. The methodology used was a qualitative interview between the owners of the eight largest supermarkets in the city of Maracaju. Thus it found a satisfactory result that all respondents were unanimous to observe an increase in prices during this period mainly in the products that changed their replacement tax and also stressing that the majority of respondents believe that the state taxation is most responsible for these increases prices.