Planejamento tributário : um estudo comparativo da tributação pelo Simples Nacional e Lucro Presumido para profissionais liberais da área da saúde

Abstract

This research focuses on tax planning, under a perspective of comparison between the taxation systems Simples Nacional and Presumed Profit Method, aimed at the healthcare liberal professionals. The study is based on the assumption that tax planning plays a preponderant role with regard to tax management and, therefore, seeks to propose a way to analyze which is the best taxation option for liberal professionals in the health area, be it Presumed Profit or Simple Nacional. Through an electronic questionnaire, a descriptive methodological research was carried out, in order to understand the taxation chosen by health professionals. For this study, an electronic spreadsheet was developed in order to facilitate the tax comparison between the Simples Nacional and Presumed Profit Method, a spreadsheet that can be an instrument for the accounting professional to carry out a tax planning suitable for the health professional. Even with the preparation of the spreadsheet, it is necessary to reinforce the need for guidance with the accounting professional, the system is not capable of replacing the well-done analysis by the well-updated professional. It was observed, after analyzing the data, that most of these professionals have opted for the Simples Nacional regime (50% of the respondents) and that constant use of tax planning is always necessary, since the respondents, even though they are almost unanimous in recognizing the importance of planning, few have ever used it.