Análise de opção tributária de construtora: caso Minha Casa, Minha Vida

• Autor(a) principal: Junckes, Maiara
• Data de Publicação: 2018
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Universitário da Ânima (RUNA)
• Texto Completo: https://repositorio.animaeducacao.com.br/handle/ANIMA/4231
• topic: Empreendimentos imobiliários; Opções tributárias; Lucro presumido; Lucro real; Regime especial de tributação; Programa Minha Casa, Minha Vida

This undergraduate thesis of production engineering aims to verify the profitability of social enterprise, through the program my home my life facing the tributary options. The case study is an enterprise of detached houses, in the city of Palhoça, SC. For this purpose, taxation comparisons were elaborated according each tax option chosen. The elaboration of this work aimed a detailed study in the area of civil construction, aiming the decision making through the viability of the project. Investment decisions in this area should be based on a viability study, not just on the entrepreneur's sensitivity.The present work was also viable due to the facility of sale in the region wherethe project was built. However, it showed that the type of tax regime adopted by the company is not the most appropriate, seeing that the simulation of another regime had greater profit. For this study, information was collected which were later used in the application of economic engineering techniques, in order to obtain the indicators that supported decision-making. A market research was made with the purpose of providing economic data about the enterprise. For this purpose, the sales price and the type of properties with similar area and close to the development were studied.Having the cost and revenue spreadsheets in hand, tax simulations were doneand then the comparative between the three regimes that could be adopted in the case.