O impacto do planejamento tributário nas empresas optantes pelo simples nacional: uma análise sobre a segregação de receitas de produtos monofásicos de pis e cofins em uma empresa do setor alimentício

Abstract

The tax planning is a main resource to the succes of the enterprises regardles the size of the company. The companies opting for “Simples Nacional” do not have the culture of implementing such an instrument in their operations, which, in most cases, implies unnecessary tax expenses. In this sense, the objective of this research is to analyze the tax-financial impact when correctly applying the revenue segregation of single-phase PIS and COFINS products in an enterprise in the food sector. The study intends to demonstrate the economy that an enterprise can benefit only with the correct registration of the products that already had the federal taxes collected in the beginning of the supply chain and its consequent segregation of the revenues.