Equiparação hospitalar para serviços médicos: Impactos e desafios na contabilidade do setor de saúde

Abstract

The Brazilian tax system is known for its complexity and high tax burden, which poses a significant challenge to the economic sustainability of small and medium-sized medical clinics. In this context, tax planning emerges as a strategic tool to reduce tax liabilities and optimize the financial management of healthcare institutions. Given this scenario, the present study aimed to analyze the impacts of hospital equivalence on the accounting and tax treatment of medical service providers and hospitals in Brazil. This is a qualitative research study, characterized as a multiple case study with a descriptive and exploratory design. Data collection was carried out through semi-structured interviews with managers and accountants from four medical clinics located in Uberlândia – MG, and the analysis was based on the content analysis technique. The results revealed that the adoption of tax planning practices directly contributed to reducing the tax burden, increasing net profit, improving financial predictability, and enabling reinvestment in strategic areas such as marketing and professional development. Furthermore, although most clinics reported having adequate technical support, difficulties related to the complexity of the legislation and the “r” factor of the Simples Nacional regime were highlighted. It is concluded that tax planning, when implemented legally and strategically, not only provides tax savings but also strengthens the competitive position of clinics in the market, being essential for their sustainability and growth.