Planejamento tributário : uma análise comparativa entre o lucro presumido e o lucro real trimestral em uma empresa de comércio de materiais para construção de Rondonópolis – MT, no ano de 2019

Abstract

Tax planning and management is necessary for any entity, mainly because it directly impacts corporate profit. Thus, this monographic research had as its theme the practice of tax planning, carried out in the form of a case study, which was applied in a construction materials trading company in Rondonópolis-MT. The research problem sought to identify the tax regime that would generate monetary savings from federal taxes to the entity during 2019. As a way of responding to the problem established, the general objective proposed to analyze comparatively the totality of federal taxes (IRPJ, CSLL, PIS and COFINS) in the quarterly real profit and in the quarterly presumed profit, and in the period in question, the entity opted for the presumed profit. The research was based on a theoretical-practical study, typologically classified as descriptive, case study, bibliographic, documentary and quantitative. The theoretical framework was based on applicable federal and tax laws and on materials published by renowned authors in books, articles, magazines, dissertations and other sources. As a form of data collection, the financial statements provided by the organization were analyzed. The results obtained were contrary to the hypothesis that the real profit would be the most advantageous option, thus evidencing the impacts caused to the organization in the medium term by not choosing the appropriate tax regime, as well as the importance of tax planning as one of the contributing factors for the minimization of the entities' tax burden.