Planejamento tributário: “um estudo de caso realizado no 2º semestre de 2024 em uma empresa prestadora de serviços no município de Maragogi-AL quanto a forma de tributação do lucro”

Abstract

The work presented below addresses the issue of tax planning aimed at companies providing services under the presumed profit, real profit and simple national profit regimes. Tax Planning is extremely important for the operation and survival of companies, taking into account the high tax burden in our country. In view of the above, this study focuses on the relevance of preparing a plan, seeking to minimize the risks that can lead the company to bankruptcy, due to the high tax burden in disagreement with the companies' reality, thus ensuring financial stability and tax support. through this important tool, aiming to make it healthier and more competitive in the market. The proposal is to present data in tables with comparative calculations to analyze under which regime the company will obtain greater tax profitability, based on bibliographical consultations based on specialized literature and laws in force. The work approach is qualitative. The method used for this research is bibliographic, suitable for a descriptive approach, having carried out a survey of legislation, portals and official government websites on the internet. After analyzing the company's information, it was found that Simples Nacional is the most beneficial option in fiscal terms for the simulation carried out.