A importância do planejamento tributário dentro das empresas

Abstract

Tax planning is a valuable tool for companies, which through its study makes it possible to choose the taxation system that best suits their reality. The objective of this work was to analyze the perception of managers regarding the importance of tax planning in micro and small companies in the clothing sector and to characterize tax planning in terms of conceptual aspects; describe the socioeconomic profile of the entrepreneurs under study and identify the most appropriate taxation for micro and small companies, aiming at reducing expenses with taxes. This research was characterized as descriptive and quantitative, and a questionnaire was applied, which was sent by email to the owners of the interviewed companies located in Uberlândia-MG. The research sample consisted of 14 managers of micro and small companies in the clothing sector in the city of Uberlândia-MG. For data analysis, descriptive statistics were used to characterize respondents and to evaluate the average of the scores attributed by managers for questions related to tax planning. The results showed that managers consider tax planning important, however many respondents do not have an effective understanding of the application of this planning. For most managers, tax planning is seen as a competitive strategy, being essential for the performance of micro and small clothing companies. Regarding the difficulty in understanding tax regimes, it is noted that there are many doubts about the effectiveness of tax planning, which can be evidenced by the low average found on the ease of using and understanding tax planning, with few managers having experience with that regime.