Planejamento tributário de micro e pequenas empresas e a assessoria dos escritórios de contabilidade.

Abstract

The aim of the study was to analyze the perception of accounting professionals about advisory services related to tax planning for micro and small companies in the municipality of Ituiutaba MG. The research, descriptive in nature and with a quantitative approach, was carried out using semi-structured questionnaires applied to accountants in the region, from which 17 valid responses were obtained. The results showed that although the firms offer tax advisory services, there are variations in the way these services are provided, with cases of on-demand work or depending on the size of the company. It was also possible to see that there is a perception of the importance attributed to tax planning for micro and small companies. Along these lines, tax planning was highlighted as an essential tool for reducing tax burdens and optimizing taxes. Accounting professionals understand that they are important for providing an effective advisory service, so they use different ways to obtain knowledge, which leads them to feel that they are able to carry out their duties. Overall, it is possible to reinforce that accounting is crucial to the success of micro and small companies, offering relevant information to optimize their results, as well as to meet tax requirements.