Planejamento tributário : um estudo de caso em uma empresa do ramo de comércio varejista de roupas

Abstract

The present study sought to study the tax planning tool between the Real Profit, Presumed Profit and Simples Nacional regimes. Its general objective is to detect the importance of tax planning in small companies. The specific objective of the study is to analyze the mechanism of tax planning in the decision making of the best tax regime to be chosen, which will bring less costs and burden, aiming to obtain the best choice and provide an increase in profit for the organization. The methodology used was the analysis of hypothetical data of the company, through a quantitative approach, it was possible to verify that, currently, the most advantageous regime for the company is the Simples Nacional, a widely known regime that tends to be the choice of most companies. companies. However, to arrive at this result, the tax burden and the company's results were analyzed. To carry out this study, bibliographical research was used, the method of data simulation, with a descriptive characteristic. In addition, the study enables the vision of tax planning as a tool that must be used for assertive decision-making.