O planejamento tributário como método de verificação e análise da carga tributária : um estudo acerca dos regimes tributários lucro real e Simples Nacional aplicados a uma microempresa

Abstract

This paperwork addresses the topic of tax planning through the study of the tax burden related to the calculation of taxes based on the tax systems “Simples Nacional” and “Lucro Real”. Focused on understanding how they apply to the micro-entrepreneur's reality and how they affects the entity's results. The methodology of this work was based on a case study, with a descriptive approach of quantitative data, having as research object a microenterprise in the field of commerce and service located in the city of Cuiabá, MT. With the collection of documents provided by the company studied: Invoices, payment guides (known as “DAS”), accounts for administrative expenses, which were analyzed and accounted in order to allow comparison between the tax regimes determined in this analysis. Presenting the analyzed data, the Simples Nacional regime was found with a final tax burden of R$ 4,721.57, while the Lucro Real regime had the amount of R$ 5,560.19. Thus, with less burden, spending less time for calculation and accounting, we have the Simples Nacional, the best alternative tax regime for micro-entrepreneurs to base themselves on.