Planejamento tributário: um estudo de caso em um comércio varejista de artigos de vestuário e acessórios e de calçados

Abstract

The high tax burden on the Brazil makes some companies worry on how to reduce that tax burden deployed by lawful way legislation and the tax planning has emerged as a very important tool for businesses and accountants in the quest to reduce the tax burden of companies. This work brings a case study of a company in the business of the retail trade, having as primary objective makes sure that the company study object is inserted in your best form of taxation, which would be the Simple national and regime if the result was negative presents you the tax regime which carries all the objectives pursued by the entrepreneur. A study, which was done the calculation of taxes in the three types of tax regime that would be: real profit, presumed profits and national simple. After the measurement and analysis of the results, it was noticed that the company made use of their most viable form of taxation, the national simple, getting the best form of payment of taxes is by the current regime, in addition to presenting a lower cost of taxes for the company, it also provides a financial and economical the entrepreneur economy and provides you with concrete data of the real situation of the company. The tax planning is extremely important for companies and professional accounting can only carry it as correct possible resulting in a significant contribution to the success of the enterprise.