Economia tributária e regimes de tributação: análise de uma empresa do ramo de tecnologia da informação

Abstract

The present study seeks to analyze which is the best form of taxation for a company in the information technology sector in the city of Uberlândia (MG), considering the tax economy aspect, determining the financial impact after the implementation of tax planning through of spreadsheets with calculations, presenting the conclusion through an analytical diagnosis. It is a qualitative-descriptive research, allowing the collection of relevant evidence. Through the analyzes carried out, it was identified that the best taxation regime was the Presumed Profit (Lucro Presumido), as it presented a significant reduction in the deduction of the gross revenue, allowing later a greater net profit. We can highlight the main differences in the calculation regimes that are: the conditions for the adoption of each regime, the complexity of calculating taxes and the amount paid. It can be concluded that it is possible to reduce the tax burden of a company through adequate tax planning, also considering that the planning may change according to the company's billing, economic scenario, and the sector in which the company operates.