A Influência do planejamento tributário no sucesso ou mortalidade das microempresas e empresas de pequeno porte

Abstract

The main objective of this work was to identify, through the managers' view, the dilemmas and challenges encountered in the management of bars and night entertainment restaurants, and which requires knowledge about tax planning, either by the importance of the use of planning or as an instrument Management and cost reduction. For that, a case study of an exploratory, qualitative and bibliographic character was carried out, focusing on the population of bars and restaurants in the city of Uberlândia - MG. The study sample consists of 25 managers from the evening entertainment industry. A questionnaire with 14 questions was elaborated, so that it was possible to identify the influence of tax planning on the success or mortality of microenterprises and small businesses in the municipality studied. The results showed that the profile of managers is predominantly formed by young graduates with little time in the labor market. All the companies in the present research use the service of outsourcing of the accounting, and great majority they indicate that the quality of the offered services could be improved, although they consider satisfactory the information provided by the professional of accounting with the comparison of the results with companies of the same branch of activity. Another relevant result showed the managers' dissatisfaction with the use of the accounting reports about the decision to prepare the tax planning and control of the organization. There was unanimity regarding the opinion of managers on the idea that tax planning helps reduce tax expenditures by favoring the net result of each period, however, they still believe that tax planning is a method to stop paying taxes. Most managers emphasized that tax planning is related to tax avoidance, even though they show that tax planning is not a tool that should be considered or that favors the continuity of the company.