Planejamento tributário e a sua importância na redução da carga tributária: um estudo comparativo entre os principais regimes tributários em uma empresa do ramo de alimentos

Abstract

This study analyzes the importance of tax planning for companies in the food sector, focusing on reducing tax costs by selecting the most appropriate tax regime. Through a case study conducted on a microenterprise located in Maceió-AL, simulations were performed comparing the Presumed Profit and Actual Profit tax regimes. The analysis highlighted differences in total tax burden and included calculations that demonstrated the annual tax amounts, enabling a subsequent comparison to determine the most advantageous regime. The results provided clear and realistic insights into the examined regimes, offering valuable information to the entity’s stakeholders for informed decision-making. These findings presented the actual amounts that each tax regime would generate for the company under study, delivering a precise solution for this context. The results indicated that the Presumed Profit regime offers significant tax savings, with lower operational complexity and greater predictability for the analyzed company. The study concludes that tax planning not only reduces the tax burden but also enhances the company’s competitiveness in the market, emphasizing the essential role of a qualified professional in this process.