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Pesquisa avalia os impactos da tecnologia na tributação do varejo



Fale Conosco

Pesquisa avalia os impactos da tecnologia na Tributação Do Varejo

Movimentando mais de R$ 1 trilhão por ano, apenas o varejo restrito responde por cerca 20% do PIB brasileiro.

Apesar do prognóstico gradual de recuperação no pós-pandemia, o mercado varejista segue pressionado pela crise econômica enfrentada pelo Brasil.
Fatores como a queda no poder de consumo, encarecimento de custos operacionais, concorrência acirrada e alta carga tributária são alguns dos desafios que dificultam a retomada do setor. Dados do Impostômetro revelam, por exemplo, que em média 20,43% do preço final dos itens da cesta básica é composto só por tributos.
Para completar, a inflação oficial do país bateu recorde em abril, com alta de 1,06% – maior resultado do período desde 1996, segundo dados do Índice Nacional de Preços ao Consumidor Amplo, divulgados pelo IBGE.
Porém, pesquisa realizada pela Sovos aponta que o varejo se apresenta como um dos segmentos econômicos mais complexos e onerosos do Brasil não só por conta da alta carga tributária incidente sobre o setor.
 

Efeito cascata

Movimentando mais de R$ 1 trilhão por ano, apenas o varejo restrito (ou seja, que não inclui veículos, motos, partes e peças de material de construção) responde por cerca 20% do PIB brasileiro, segundo dados da Sociedade Brasileira de Varejo e Consumo.
Diante de tamanha representatividade, uma das principais questões do ponto de vista tributário quando falamos de varejo é que, mesmo em um comércio de pequeno porte, a variedade de itens vendidos é muito grande. O que significa um alto volume de parametrizações fiscais, que variam inclusive entre itens de uma mesma categoria.
“Ao adicionar a esse contexto regras tributárias que variam também entre estados, no caso de negócios que atuam em diferentes partes do País, fica humanamente impossível acompanhar tudo o tempo todo. E a principal consequência disso é probabilidade de erros que geram autuações e multas pelo Fisco. Inclusive é em virtude de tamanha complexidade que muitos negócios já até provisionam em seu orçamento o valor que será destinado ao pagamento de multas, que chegam a cifras milionárias, inevitavelmente repassadas no preço dos produtos vendidos aos consumidores”, explica o , country manager da Sovos Brasil, Paulo Zirnberger.
Ainda segundo o executivo, muitas organizações acabam pagando mais impostos com medo de errar e entrar para o contencioso tributário do Brasil, que é da ordem de R$ 7 trilhões.
“Portanto, salvo o custo de manter todas as obrigações tributárias vigentes mapeadas, um dos principais desafios dos varejistas é manter uma operação exclusiva somente para atualizar as mudanças diárias na legislação fiscal, que passam de 50 por dia útil no Brasil”, complementa Paulo.

Em busca de soluções

Em meio a tais circunstâncias, somadas à aceleração dos processos de transformação digital e ao crescimento do e-commerce, o mercado varejista tem buscado justamente na tecnologia alternativas para manter a rentabilidade e aumentar a competividade.
A principal diferença na carga tributária que incide sobre uma venda realizada por um estabelecimento físico em comparação a um virtual se encontra, sobretudo, na arrecadação do ICMS gerado pelo e-commerce. Isso porque, como a legislação relativa à tal imposto varia de um estado para outro, sua arrecadação se torna mais complexa no caso de vendas interestaduais. Diante de todo esse conturbado cenário tributário, para se manterem em conformidade fiscal as empresas têm buscado, cada vez mais, a ajuda da tecnologia, tanto por meio da digitalização da determinação e do cálculo de tributos, quanto da automação das mudanças na legislação e entrega sem atraso das obrigações exigidas pelo Fisco”, explica Paulo.
 
Fonte: https://www.contabeis.com.br/noticias/51738/os-impactos-da-tecnologia-na-tributacao-do-varejo/

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Software development

20 Reactive Testing Pragmatic Software Testing: Changing Into An Efficient And Environment Friendly Check Skilled Book

Without a sufficiently extensive strategy and a well-crafted plan, QAs will get confused with undefined targets and obscure deadlines, particularly in rapidly evolving/changing environments. This unnecessarily hinders accurate and fast testing, delaying launch cycles and slowing outcomes. Profile is among the key features of the Spring framework, and it permits us to map beans to the totally different profiles (in free terms could be called as environments as well).

While we might be discussing more around the implementation of the 2 testing phases, you’ll find that the implementation rules are very comparable, nevertheless, it wants cautious take a look at designs to avoid duplication. Reactive testing strategies are distinct from traditional testing methods, as they need to take into account the asynchronous, distributed, and event-driven nature of reactive systems. The approach of writing the tests and design ideas are extremely subjective and relies upon largely on the context. The Component Tests could be implemented in the same way because the Integration Tests by design principle. We also can configure WebTestClient automatically to bind the application context and run the tests. This would supply extra of a black-box method to the testing, the place the part under test is fed with the enter data and response is functionally validated.

Finally, you need to use the information and insights from your testing and monitoring to tell and improve your design and improvement selections, in addition to your testing and monitoring strategies in a suggestions loop. Along with figuring out the errors, an ideal testing strategy assesses the usability and portability of the software program. Test methods observe a certified metrics/approach to specifying software requirements such as the software’s effectiveness, output, and average time to failure. It improves testing methods and facilitates continuous process improvement to make them more practical.

Reactive Testing Methods

Test doubles typically end in inefficiencies within the check upkeep, as any change in the interacting companies could end in lots of of test failures. In addition to this, covering different functional requirement may lead to creating a quantity of mocks for any interacting entity. If the stubs are maintained statically, it may lead to managing several of those.

For example, within the presence of safety purposes, a more intensive strategy could also be extra applicable than in different cases. Furthermore, the testing strategies could range relying on the development fashions adopted. There are a number of methods that can be used for choosing check conditions. The risk primarily based technique for testing was mentioned within the previous part, which is amongst the generally used techniques by Test Managers for selecting exams. Learn in-depth about software testing strategies for quick, accurate, and efficient verification of w… Test planning and test technique in software program testing are the backbones of the whole project.

reactive testing approach

This pattern allows the builders to plan a small unbiased test suite for each microservice. However, numerous microservices must work together accurately to deal with a larger practical requirement. These interdependencies among the microservices impose high complexity in designing efficient automated test suites. The Test Plan ensures software meets the general requirements guiding its design and improvement. It assists the entire group apart from the testing staff, i.e., managers, developers, and clientele, to grasp the testing specifics.

Software Program Testing Strategies And Approaches

Any change within the contract might be a nightmare from a maintenance perspective. The primary objective of a test plan is to generate documentation that describes how the QA tester will authenticate that the system works as planned. The doc primarily defines how it is going to be tested, what is required to be tested, and who’s liable for doing so. Unit testing takes care of validating the implementation of the useful blocks (unit), however, it doesn’t provide guarantee about the conduct of the system.

reactive testing approach

A check plan guides software program testers through the danger mitigation process to cease risk incidents. The main purpose of a Test Strategy is to provide an understanding of the complete method, instruments, targets, and timing of take a look at activities to be performed. It should clarify the core duties and challenges of the actual take a look what is reactive testing at project. A good check technique have to be specific to requirements, easy to understand, practically acceptable, and have achievable targets. This integration test calls the applying router function of the microservice underneath test and validates the response received. For calling the service, a WebTestClient is instantiated with bindToRouterFunction method.

A large take a look at suite may introduce a lot of complexity in take a look at maintenance in long run. Both the stubbing techniques has its professionals and cons, and stubbing technique is highly dependent on context. For a lot of the circumstances, it’s wise to make use of a hybrid method to reduce using static mock response recordsdata, so that it is relatively easy to handle in a long run.

Why Do You Need Integration & Element Testing?

This is finished to eradicate any confusion or conflicts that may arise because the product strikes into the following levels of its testing and launch. Let’s consider that there’s a DatabaseService class that implements the persistence layer. It also exposes a technique known as findById(id), that returns the document from the datastore. The following is an instance of a MockBean injection to mimic the persistence layer in your take a look at. Mocking persistence layer using Mockito or related instruments might turn out to be advanced for Component Tests, as these checks simulate the top to end scenarios. Spring Boot helps a quantity of in-memory SQL databases like H2, HSQLDB, and Derby.

While the integration tests validate the interactions of the exterior modules & persistence layer (data-store), nevertheless, these tests do not deal with the enterprise logic validations. The Component Tests are accountable to validate the enterprise logic within the microservices. Although this can be achieved by the end-to-end system integration tests, SIT tests are sluggish and extremely dependent on the external techniques. The main objective of the Component Tests is inspecting the system behavior in isolation. Separating the elements from one another offers the benefit of totally acceptance take a look at the habits of the component.

Sorts And Choice Of Technique

Reactive checks of the type I talk about on this chapter often rely heavily on the tester’s skill and intuition, expertise with comparable functions, and experience with related applied sciences. Since you are trying to fill gaps that seem (or at least can be found) during the test execution, the exams I describe usually are not predesigned to a great stage of detail. As I wrote in an earlier chapter, the check technique for such tests is dynamic. The take a look at cases themselves can be described as reactive, since to an excellent extent testers create the check particulars on-the-fly in reaction to the fact introduced by the system under test.

  • Reactive checks of the kind I discuss on this chapter often rely closely on the tester’s skill and intuition, experience with comparable functions, and expertise with related technologies.
  • We can also configure WebTestClient automatically to bind the application context and run the checks.
  • It employs many methods like creating graphs for trigger and impact, analyzing take a look at circumstances and analyzing ambiguities.
  • As I wrote in an earlier chapter, the take a look at technique for such tests is dynamic.
  • Along with identifying the errors, an ideal testing strategy assesses the usability and portability of the software program.

The third-party service contract supplies two various sorts of response constructions (success and error response schema). As Martin Fowler defines, “An integration check verifies the communication paths and interactions between elements to detect interface defects”. In microservice architectures, integration exams are typically used to verify interactions between layers of integration code and the exterior parts to which they’re integrating. One of the biggest challenges in a layered testing approach is figuring out the scope of checks in a specific phase and put it to use correctly. There is always a danger of repeating the same exams in different layers, with out adding any value.

There are additionally some obtainable embedded options for NoSQL databases like MongoDB. Requirement based mostly testing method is one other important various https://www.globalcloudteam.com/ for building and prioritizing testing circumstances. Steps can additional manage the underlying functionalities for carrying out the tests.

To confirm that each module appropriately collaborates with its interacting modules extra coarse-grained testing is required. In such instances, it ought to be a common guide on the entry and exit standards of every stage and on the relationships between the completely different ranges (for example, the sharing of testing protection objectives). In this last chapter on behavioral or black-box check design, I’ll cover an method to test design that focuses on reacting to what happens during test execution.

This will create the POST request to the service and get the response again from the application. The response acquired is parsed to get the response body and validate additional. This check achieves the validation of the mixing interfaces with the datastore. High reliance on check doubles allows designing strong checks, nonetheless, it additionally imposes a need for validating the authenticity of the mocks. There are some awesome instruments like Atlassian supplied open-source wiremock-pact-generator, that may come helpful to generate pacts for the WireMock stubs, and subsequently, get validated against the supplier services.

This characteristic enables us to create a part take a look at profile that can have the configuration to stub all of the exterior methods. This will present us with the advantage of isolating our system under test from any external dependency. To me, reactive checks are significantly interesting to address the inevitable gaps in my carefully designed, prewritten checks. It’s important to have a blended method to testing to ensure enough threat mitigation. To fill the gaps in your predesigned checks during the test execution period, a mix of inspiration, experience (yours or others), and cunning are required. The take a look at staff should appropriately write the check technique, analyze the necessities, and evaluate the plan with the QA project group.