Planejamento tributário : demonstrativo do lucro presumido e lucro real em uma empresa prestadora de serviços hospitalares

Abstract

Considering that during the last years Brazil experienced different economic and social transformations, companies to stay in the market seek to improve both internally and externally, that is, to improve their management and customer service. For this, on e of the factors considered indispensable is the tax planning with a strategic point of view to reach all the goals of the organization. Thus, the study has as its theme "tax planning: demonstrating presumed profit and real profit in a company that provide s hospital services." With the general objective of demonstrating the importance of tax planning as a strategic tool for the management of taxes in the company providing hospital services in Rondonópolis-MT. The methodology applied here was the descriptive research, with method of bibliographical and documentary research, with case study research procedure and qualitative research instrument. It was presented as a basis for the 2014 and 2015 fiscal year, and the analysis of the tax regimes of presumed profit and real profit, it was observed that the presumed profit taxation regime was the most efficient according to data related in this work. For the company that provided hospital services, the study showed the importance of the development of tax planning by verifying the tax regime in which the organization fits, which in this case is the presumed profit. In this way, we have the knowledge that, once the company becomes aware of all the financial information of the company, it has the possibility to develop activities with more efficiency and agility.