Formas de tributação nas empresas de construção civil: um estudo de caso em uma empresa maceioense

Abstract

This case study had as general objective to analyze the least onerous form of taxation in a company in the field of civil construction located in the city of Maceió, in Alagoas. Starting from the general objective, this research specifically sought the following objectives: Identify the current form of taxation of the company, verify the possibilities of taxation of the profit of the company under analysis, identify if there is a limitation in the choice of the form of taxation of the profit, develop a tax planning for this company, evaluate among the forms of taxation which is the best in terms of tax savings and demonstrate the importance of tax planning with tax avoidance characteristics, aiming to encourage new studies for other companies in the civil construction sector. As a methodology, a tax study was carried out in this company through the analysis of its accounting statements and fiscal books for the years 2019 and 2020, from this information Excel spreadsheets were used, these, previously parameterized in accordance with current legislation to carry out the tax calculations for each tax regime presented. Since it started its activities in 1998, this company has always adopted presumed profit as a tax regime. The years 2019 and 2020 were chosen as they were the years in which the company operated its main works. For the study in question, the following taxation regimes were taken into account: Actual profit, presumed profit and RET (special taxation regime). At the conclusion of the study, it was verified that the least onerous tax regime for this company was the RET, if it opted for the RET in these analyzed years, the company would have a tax savings of 35.09%. In this way, we meet our general objective of demonstrating which form of taxation was the least onerous for this company.