Planejamento tributário : empresa do ramo comercial de moda e vestuário de Mato Grosso

Abstract

This paper explores tax planning for the fashion and clothing business in the state of Mato Grosso. The research demonstrates, through tax planning, in a clear and objective manner, the steps necessary for tax structuring, seeking alternatives to reduce the tax burden based on the laws. Given the problem: what is the best taxation option? Simples Nacional or Lucro Presumido? The data analyzed refer to a fictitious company, with projections for the following year. The method used was a quantitative, descriptive and explanatory approach, with simulation of fictitious data, in addition to bibliographic and internet research. The most advantageous regime identified was Simples Nacional, a more suitable alternative for small and medium-sized companies in this sector, due to the lower tax burden compared to the tax burden of Lucro Presumido. With this, this paper contributes to the area by demonstrating, through an analysis based on legislation, how tax planning is an essential tool for the viability and growth of fashion and clothing companies in Mato Grosso.