Imposto de renda no setor rural: um estudo de multicasos no município de Ituiutaba/MG

Abstract

This work purposes to analyzing which of the four ways of taxation for rural producers, individuals and companies, is advantageous to four rural companies from Ituiutaba/MG, during 2019. It was adopted qualitative analysis as method research, using documental research. In order to, four rural companies were analyzed, each one with a different tax regime, those tax regimes are: Real Profit, Presumed Profit, Simples Nacional, and Individual, and were simulated tax scenarios with other tax regimes. As a result, Presumed Profit was the best option for three of those analyzed companies, and the Individual tax regime were a better option for one of those analyzed companies.