Planejamento tributário em micro e pequenas empresas do ramo varejista

Abstract

Micro and small companies play a fundamental role in fostering economic progress. This work aims to demonstrate the perception of entrepreneurs / managers about the role of tax planning for micro and small companies. As a method, a questionnaire was elaborated that contained 15 questions answered by 12 participating businessmen / managers of these businesses. We approach since his experience as an entrepreneur, his understanding of what tax planning is and its importance in the business environment. The results of the survey lead to the conclusion that businessmen have a brief understanding of what tax planning is, despite being one of the least taken into account at the beginning of activities. We realize that tax planning in micro and small companies is still a subject that is not addressed by small entrepreneurs. We believe that the greatest contribution generated in the study was to have taken through the question a point of inquiry of the tax management that they are practicing.