Decifrando os regimes tributários: o caso de uma papelaria

Abstract

ABSTRACT This study analyzes the impacts of choosing the tax regime on the tax burden of a stationery company located in Ituiutaba/MG, comparing the Simples Nacional, Presumed Profit, and Actual Profit alternatives. The research, with a qualitative approach, was based on documentary analysis and a case study, using accounting and tax reports from 2024, as well as simulations for 2025. Taxes such as PIS, COFINS, IRPJ, and CSLL were calculated and compared, considering the specificities of each regime. The results indicated that the Actual Profit regime would provide the lowest tax burden, with an approximate saving of 3.64% compared to the Presumed Profit regime, reinforcing the importance of strategic tax planning to optimize resources and maintain competitiveness. The study contributes by highlighting that the choice of tax regime should consider, in addition to the tax burden, factors such as cash flow, tax incentives, operational profile, and legal compliance, especially in a scenario of constant legislative changes.