Planejamento tributário: um estudo em uma empresa de pequeno porte do ramo da construção civil

Abstract

This work aimed to identify which tax regime is the most advantageous for the company in the field of civil construction analyzed, by means of tax planning. To achieve the proposed objective, the Case Study method was used, presenting as a study object a civil construction company, established in the municipality of Ituiutaba, State of Minas Gerais, whose option is to tax the Presumed Profit regime. Based on the reports and financial statements made available by the company, simulations were carried out for the determination of taxes in the period from 2017 to 2019, focusing on federal taxes in the Presumed Profit, Real Profit and Simple National regimes. It was observed that the regime that would bring greater savings for the company under study would be the Simples Nacional, regime in comparison with the Presumed Profit. This highlights, the importance of tax planning as a tool of great importance for companies.