A UTILIZAÇÃO DO PLANEJAMENTO TRIBUTÁRIO PARA REDUÇÃO DA CARGA TRIBUTÁRIA

Abstract

The high tax burden makes it difficult for companies to develop in Brazil, making them look for ways to mitigate this impact in addition to the search for less onerous taxes. Tax planning provides precisely these means, through tools from which the company can choose the tax regime that best fits and that will bring more advantages, obtaining greater tax avoidance making them competitive in the market. This article aims to verify which tax regime between Simple Nacional or Presumed Profit will be more favorable for a transportation company located in Vale do Ivinhema in the state of Mato Grosso do Sul. The research is ranked as for the objective as descriptive, as for the approach of qualitative nature for collecting data, building a case study characterized by documental research with methodological procedures, all based on data collection related to both fiscal and accounting information from the company. Based on the results obtained through the comparison between the Presumed Profit and Simple Nacional, the Simple Nacional was emphasized as being the least onerous in the period analyzed, in addition to being a simplified regime with unification of taxes.