Constitutional Amendment No 87/2015

Constitutional Amendment No 87/2015

The effects of Constitutional Amendment No 87/2015 on the perception of accounting professionals in the municipality of Teófilo

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Constitutional Amendment 87/2015, with its main effect of altering the ICMS on interstate transactions, has changed part of the work routine carried out by accounting professionals, making it necessary for them to update their knowledge about the ICMS rate differential and its effects on transactions involving goods. A questionnaire was applied to map the profiles of professionals, classifying and testing the knowledge of accounting professionals. Once this had happened, various professional profiles were identified; there was an increase in the number of bachelor accountants, explained by the...