Planejamento tributário em empresas de comércio varejista de gás liquefeito de petróleo

Abstract

This course completion work in Accounting Sciences aims to analyze and determine the most advantageous tax regime in terms of tax savings for small companies (EPP) that operate in the retail trade of liquefied petroleum gas (LPG). Choosing the appropriate tax regime is crucial for the financial health of companies, especially for smaller ones seeking to optimize resources. To achieve this objective, this study carried out an analysis of the main tax regimes available in Brazil, including Simples Nacional and Lucro Presumido. The research used real data to carry out tax planning for a small company that intends to operate in the LPG retail trade, taking into account variables such as revenue, annual payroll and operating expenses. The comparative analysis of these tax regimes made it possible to identify which regime offered the greatest tax savings for that company and which could later be used for other companies in the same sector. The results of this study provided relevant information for businesspeople, accountants and financial managers, helping to make strategic decisions related to the tax structure. Furthermore, it will contribute to a deeper understanding of the specific tax implications of LPG retail trade, and may serve as a reference for future research and practical guidance in the accounting and tax context.