Planejamento tributário em empresas do lucro real, lucro presumido e simples nacional

Abstract

The present work had as general objective to analyze the best form of taxation under specific aspect of tax economy for a parts industry, determining the financial impact after the implementation of the tax planning through spreadsheets with calculations, presenting to the conclusion through An analytical diagnosis. This is a qualitative-descriptive research, characterizing a multihull study, since it allows to raise relevant and more reliable evidence. To contribute to this discussion, the bibliographic review was based on reference authors who discuss the topic. It was contextualized tax planning, the difference between tax evasion and avoidance, verifying what is best for the company. You can conclude that it is possible to reduce a company's tax burden through tax planning, since the planning varies with the billing and with the company sector.