Planejamento tributário: um estudo de caso entre a opção de tributação Lucro Presumido versus sistemática do Simples Nacional nas empresas do segmento de postos de combustíveis em Alagoas

Abstract

The main objective of this study was to carry out a tax planning between the Simples Nacional regime and the Presumed Profit for companies in the gas station segment in Alagoas, demonstrating which tax regime would be the best option. At first, a theoretical study was carried out, addressing aspects of tax planning, tax regimes and taxes levied on fuel resale. Next, the methodology used in this monograph is discussed, which is characterized as exploratory in terms of its objectives, bibliographical in terms of its procedures, and qualitative and quantitative in terms of approaching the problem. In addition, calculations of the taxes contemplated in each regime were carried out. Through the calculations, the total values for each form of participation were arrived at, the Presumed Profit with a tax burden of 2.59% proved to be more monitored compared to Simples Nacional with 6.13%, with a percentage difference of 3.54%. Finally, the study fulfills its objective of identifying the best control option for the segment entity.