Tax Planning: a case study in a minimarket in the city of Ouro Velho - PB regarding the changes in Complementary Law no. 123/2006 from 2018 in Simples Nacional.
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Data de Publicação: | 2019 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | REMIPE |
Texto Completo: | https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/176 |
Resumo: | The main characteristic of Simples Nacional is a differentiated tax system, since it has several peculiarities, among them: in its billing ranges, the distribution of taxes in the prepayment of the DAS collection guide, as well as its calculation to determine the tax that may vary according to the branch of activities of a company. The work of the general case in the sector of the subsidy of the company of the laws of the general compliance laws, and the objective of the company in the standard of the governance of the company based on 123/2006, similar, based on the PGDAS taxonomy extract for the year 2018 and make a comparative analysis for these two periods. The study was carried out in a small supermarket located in the city of Ouro Velho - PB, through documentary research of the qualitative and quantitative nature. Calculations and analyzes, considering the fluctuations in most months, are both monetary, when rising, especially in December with a monetary variation of R $ 101.76 and a percentage change of 21.91%. Once, there was a month of February with a percentage drop of 9.95%. In the implementation of these objectives it was concluded that the companies were not managed by taxpayers with their rights. |
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Tax Planning: a case study in a minimarket in the city of Ouro Velho - PB regarding the changes in Complementary Law no. 123/2006 from 2018 in Simples Nacional.Planejamento Tributário: um estudo de caso em um minimercado na cidade de Ouro Velho - PB quanto às alterações na Lei Complementar nº 123/2006 a partir de 2018 no Simples Nacional.Planejamento TributárioSimples NacionalLei Complementar nº 123/2006Tax PlanningSimple NationalComplementary Law nº 123/2006The main characteristic of Simples Nacional is a differentiated tax system, since it has several peculiarities, among them: in its billing ranges, the distribution of taxes in the prepayment of the DAS collection guide, as well as its calculation to determine the tax that may vary according to the branch of activities of a company. The work of the general case in the sector of the subsidy of the company of the laws of the general compliance laws, and the objective of the company in the standard of the governance of the company based on 123/2006, similar, based on the PGDAS taxonomy extract for the year 2018 and make a comparative analysis for these two periods. The study was carried out in a small supermarket located in the city of Ouro Velho - PB, through documentary research of the qualitative and quantitative nature. Calculations and analyzes, considering the fluctuations in most months, are both monetary, when rising, especially in December with a monetary variation of R $ 101.76 and a percentage change of 21.91%. Once, there was a month of February with a percentage drop of 9.95%. In the implementation of these objectives it was concluded that the companies were not managed by taxpayers with their rights.A principal característica do Simples Nacional é a de ser um regime tributário diferenciado, pois o mesmo apresenta diversas particularidades, dentre as quais: nas suas faixas de faturamento, a distribuição dos tributos no pagamento da guia de recolhimento do DAS, bem como o seu cálculo para apuração do imposto que pode variar de acordo com ramo de atividades de uma determinada empresa. O presente trabalho teve como objetivo geral investigar se a empresa em estudo foi beneficiada com as mudanças da lei atualmente em vigor e como objetivos específicos: verificar a situação tributária da empresa da lei complementar nº 123/2006, simular, com base no extrato PGDAS a situação tributária para o ano de 2018 e por fim fazer uma análise comparativa para estes dois períodos. O estudo foi realizado num minimercado localizado no município de Ouro Velho ? PB, através de uma pesquisa documental de natureza qualitativa e quantitativa. Com os cálculos e as análises efetuados, percebe-se que as oscilações na maioria dos meses, tanto monetária quanto percentual, foram crescentes, principalmente no mês de dezembro com uma variação monetária de R$ 101,76 e variação percentual de 21,91%. Uma exceção ocorreu no mês de fevereiro com uma queda percentual de 9,95%. Diante da execução destes objetivos concluiu-se que empresa não conseguiu benefícios tributários com as alterações nesta lei complementar. FATEC Osasco2019-07-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/17610.21574/remipe.v5i2.176REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 5 n. 2 (2019): Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; 335-3502446-862210.21574/remipe.v5i2reponame:REMIPEinstname:Faculdade de Tecnologia de Osasco (FATEC)instacron:FATECporhttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/176/168Copyright (c) 2020 REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osascoinfo:eu-repo/semantics/openAccess Bezerra Dias , Júlio CésarGomes Barreto, Ismael 2021-06-07T16:31:08Zoai:remipe.fatecosasco.edu.br:article/176Revistahttp://remipe.fatecosasco.edu.br/index.php/remipe/PRIhttp://remipe.fatecosasco.edu.br/index.php/remipe/oaifernando@fernandoasantos.com.br10.215742446-86222446-8622opendoar:2024-04-22T12:03:06.299372REMIPE - Faculdade de Tecnologia de Osasco (FATEC)false |
dc.title.none.fl_str_mv |
Tax Planning: a case study in a minimarket in the city of Ouro Velho - PB regarding the changes in Complementary Law no. 123/2006 from 2018 in Simples Nacional. Planejamento Tributário: um estudo de caso em um minimercado na cidade de Ouro Velho - PB quanto às alterações na Lei Complementar nº 123/2006 a partir de 2018 no Simples Nacional. |
title |
Tax Planning: a case study in a minimarket in the city of Ouro Velho - PB regarding the changes in Complementary Law no. 123/2006 from 2018 in Simples Nacional. |
spellingShingle |
Tax Planning: a case study in a minimarket in the city of Ouro Velho - PB regarding the changes in Complementary Law no. 123/2006 from 2018 in Simples Nacional. Bezerra Dias , Júlio César Planejamento Tributário Simples Nacional Lei Complementar nº 123/2006 Tax Planning Simple National Complementary Law nº 123/2006 |
title_short |
Tax Planning: a case study in a minimarket in the city of Ouro Velho - PB regarding the changes in Complementary Law no. 123/2006 from 2018 in Simples Nacional. |
title_full |
Tax Planning: a case study in a minimarket in the city of Ouro Velho - PB regarding the changes in Complementary Law no. 123/2006 from 2018 in Simples Nacional. |
title_fullStr |
Tax Planning: a case study in a minimarket in the city of Ouro Velho - PB regarding the changes in Complementary Law no. 123/2006 from 2018 in Simples Nacional. |
title_full_unstemmed |
Tax Planning: a case study in a minimarket in the city of Ouro Velho - PB regarding the changes in Complementary Law no. 123/2006 from 2018 in Simples Nacional. |
title_sort |
Tax Planning: a case study in a minimarket in the city of Ouro Velho - PB regarding the changes in Complementary Law no. 123/2006 from 2018 in Simples Nacional. |
author |
Bezerra Dias , Júlio César |
author_facet |
Bezerra Dias , Júlio César Gomes Barreto, Ismael |
author_role |
author |
author2 |
Gomes Barreto, Ismael |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Bezerra Dias , Júlio César Gomes Barreto, Ismael |
dc.subject.por.fl_str_mv |
Planejamento Tributário Simples Nacional Lei Complementar nº 123/2006 Tax Planning Simple National Complementary Law nº 123/2006 |
topic |
Planejamento Tributário Simples Nacional Lei Complementar nº 123/2006 Tax Planning Simple National Complementary Law nº 123/2006 |
description |
The main characteristic of Simples Nacional is a differentiated tax system, since it has several peculiarities, among them: in its billing ranges, the distribution of taxes in the prepayment of the DAS collection guide, as well as its calculation to determine the tax that may vary according to the branch of activities of a company. The work of the general case in the sector of the subsidy of the company of the laws of the general compliance laws, and the objective of the company in the standard of the governance of the company based on 123/2006, similar, based on the PGDAS taxonomy extract for the year 2018 and make a comparative analysis for these two periods. The study was carried out in a small supermarket located in the city of Ouro Velho - PB, through documentary research of the qualitative and quantitative nature. Calculations and analyzes, considering the fluctuations in most months, are both monetary, when rising, especially in December with a monetary variation of R $ 101.76 and a percentage change of 21.91%. Once, there was a month of February with a percentage drop of 9.95%. In the implementation of these objectives it was concluded that the companies were not managed by taxpayers with their rights. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-07-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/176 10.21574/remipe.v5i2.176 |
url |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/176 |
identifier_str_mv |
10.21574/remipe.v5i2.176 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/176/168 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2020 REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2020 REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
FATEC Osasco |
publisher.none.fl_str_mv |
FATEC Osasco |
dc.source.none.fl_str_mv |
REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 5 n. 2 (2019): Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; 335-350 2446-8622 10.21574/remipe.v5i2 reponame:REMIPE instname:Faculdade de Tecnologia de Osasco (FATEC) instacron:FATEC |
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Faculdade de Tecnologia de Osasco (FATEC) |
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FATEC |
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FATEC |
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REMIPE |
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REMIPE |
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REMIPE - Faculdade de Tecnologia de Osasco (FATEC) |
repository.mail.fl_str_mv |
fernando@fernandoasantos.com.br |
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