TAX PLANNING: PROPOSAL FOR A PREPARED MEAL SUPPLY COMPANY
Autor(a) principal: | |
---|---|
Data de Publicação: | 2022 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por eng |
Título da fonte: | Revista Brasileira de Contabilidade e Gestão |
Texto Completo: | https://www.revistas.udesc.br/index.php/reavi/article/view/21734 |
Resumo: | One way to reduce the tax expenditures of a company through legal provisions is through tax planning. This study has aimed to carry out tax planning and thus identify the most appropriate regime for a small enterprise located in a city in the north of Paraná, Brazil, whose activity is to provide prepared meals. The research is classified as exploratory, in terms of objectives, and as qualitative, in terms of approach, and it uses the case study in the methodological procedures. With the information from the financial statements provided by the company, a simulation has been performed with the three Brazilian tax regimes, simples nacional, presumptive profit, and taxable profit in order to verify which would be the least onerous regime. The analysis of the taxes complied with the current legislation of the regimes according to the company's branch of activity. The option for the simples nacional resulted in lower taxation, in this way ensuring the potentialization of the company's result and the generation of greater profit. However, an exorbitant difference can be observed in tax expenditures between the different types of taxation, which produce different percentages of profitability. The research has contributed theoretically to the area of Tax Accounting, as it has used, as a sample, a field of activity still little explored in other studies. |
id |
UDESC-3_f990791090748a55af5e2edeb8f78e0b |
---|---|
oai_identifier_str |
oai:ojs.revistas.udesc.br:article/21734 |
network_acronym_str |
UDESC-3 |
network_name_str |
Revista Brasileira de Contabilidade e Gestão |
repository_id_str |
|
spelling |
TAX PLANNING: PROPOSAL FOR A PREPARED MEAL SUPPLY COMPANYPLANEJAMENTO TRIBUTÁRIO: PROPOSTA PARA UMA EMPRESA DE FORNECIMENTO DE REFEIÇÕES PREPARADASTributosPlanejamento TributárioEstudo de CasoEmpresa de Refeições PreparadasContabilidade FinanceiraTributesTax PlanningCase StudyPrepared Meal CompanyFinancial AccountingImpuestosPlanificación TributariaEstudio de CasoEmpresa de Comidas PreparadasContabilidad FinancieraOne way to reduce the tax expenditures of a company through legal provisions is through tax planning. This study has aimed to carry out tax planning and thus identify the most appropriate regime for a small enterprise located in a city in the north of Paraná, Brazil, whose activity is to provide prepared meals. The research is classified as exploratory, in terms of objectives, and as qualitative, in terms of approach, and it uses the case study in the methodological procedures. With the information from the financial statements provided by the company, a simulation has been performed with the three Brazilian tax regimes, simples nacional, presumptive profit, and taxable profit in order to verify which would be the least onerous regime. The analysis of the taxes complied with the current legislation of the regimes according to the company's branch of activity. The option for the simples nacional resulted in lower taxation, in this way ensuring the potentialization of the company's result and the generation of greater profit. However, an exorbitant difference can be observed in tax expenditures between the different types of taxation, which produce different percentages of profitability. The research has contributed theoretically to the area of Tax Accounting, as it has used, as a sample, a field of activity still little explored in other studies.Uma maneira de reduzir os dispêndios tributários de uma empresa através das disposições legais é por meio do planejamento tributário. O presente estudo teve como objetivo realizar planejamento tributário e assim identificar o regime mais adequado para uma empresa de pequeno porte localizada em uma cidade no norte do Paraná, cuja atividade é de fornecimento de refeições preparadas. A pesquisa classifica-se quanto aos objetivos como exploratória, quanto à abordagem como qualitativa e utiliza o estudo de caso nos procedimentos metodológicos. Por conseguinte, dispondo das informações dos demonstrativos contábeis fornecidas pela empresa, foi executada uma simulação com os três regimes tributários, simples nacional, lucro presumido e lucro real com a finalidade de verificar qual seria o regime menos oneroso. A análise dos tributos obedeceu a legislação vigente dos regimes conforme o ramo de atividade da empresa. A opção pelo simples nacional resultou na menor tributação acarretando a potencialização do resultado da empresa, gerando maior lucro. Contudo, pode-se observar uma diferença exorbitante nos dispêndios tributários entre os diferentes tipos de tributação, produzindo percentuais de lucratividade distintos. A pesquisa contribuiu de maneira teórica para a área de Contabilidade Tributária, pois utilizou como amostra, um ramo de atividade ainda pouco explorado em outros estudos.Universidade do Estado de Santa Catarina — UDESC2022-06-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://www.revistas.udesc.br/index.php/reavi/article/view/2173410.5965/2316419011202022133Revista Brasileira de Contabilidade e Gestão; v. 11 n. 20 (2022); 133-146Revista Brasileira de Contabilidade e Gestão; Vol. 11 No. 20 (2022); 133-146Revista Brasileira de Contabilidade e Gestão; Vol. 11 Núm. 20 (2022); 133-1462764-7471reponame:Revista Brasileira de Contabilidade e Gestãoinstname:Universidade do Estado de Santa Catarina (UDESC)instacron:UDESCporenghttps://www.revistas.udesc.br/index.php/reavi/article/view/21734/14525https://www.revistas.udesc.br/index.php/reavi/article/view/21734/14526Copyright (c) 2022 Cleber Broietti, Erica Dias Valério, Josiane Mitiko Nishi, Jean Marcelo Arruda Soatohttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessBroietti, CleberValério, Erica DiasNishi, Josiane MitikoSoato, Jean Marcelo Arruda2022-12-14T21:08:31Zoai:ojs.revistas.udesc.br:article/21734Revistahttps://www.revistas.udesc.br/index.php/reavi/indexPUBhttps://www.revistas.udesc.br/index.php/reavi/oairbceg.ceavi@udesc.br || paulo.barth@udesc.br2764-74712764-7471opendoar:2022-12-14T21:08:31Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)false |
dc.title.none.fl_str_mv |
TAX PLANNING: PROPOSAL FOR A PREPARED MEAL SUPPLY COMPANY PLANEJAMENTO TRIBUTÁRIO: PROPOSTA PARA UMA EMPRESA DE FORNECIMENTO DE REFEIÇÕES PREPARADAS |
title |
TAX PLANNING: PROPOSAL FOR A PREPARED MEAL SUPPLY COMPANY |
spellingShingle |
TAX PLANNING: PROPOSAL FOR A PREPARED MEAL SUPPLY COMPANY Broietti, Cleber Tributos Planejamento Tributário Estudo de Caso Empresa de Refeições Preparadas Contabilidade Financeira Tributes Tax Planning Case Study Prepared Meal Company Financial Accounting Impuestos Planificación Tributaria Estudio de Caso Empresa de Comidas Preparadas Contabilidad Financiera |
title_short |
TAX PLANNING: PROPOSAL FOR A PREPARED MEAL SUPPLY COMPANY |
title_full |
TAX PLANNING: PROPOSAL FOR A PREPARED MEAL SUPPLY COMPANY |
title_fullStr |
TAX PLANNING: PROPOSAL FOR A PREPARED MEAL SUPPLY COMPANY |
title_full_unstemmed |
TAX PLANNING: PROPOSAL FOR A PREPARED MEAL SUPPLY COMPANY |
title_sort |
TAX PLANNING: PROPOSAL FOR A PREPARED MEAL SUPPLY COMPANY |
author |
Broietti, Cleber |
author_facet |
Broietti, Cleber Valério, Erica Dias Nishi, Josiane Mitiko Soato, Jean Marcelo Arruda |
author_role |
author |
author2 |
Valério, Erica Dias Nishi, Josiane Mitiko Soato, Jean Marcelo Arruda |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Broietti, Cleber Valério, Erica Dias Nishi, Josiane Mitiko Soato, Jean Marcelo Arruda |
dc.subject.por.fl_str_mv |
Tributos Planejamento Tributário Estudo de Caso Empresa de Refeições Preparadas Contabilidade Financeira Tributes Tax Planning Case Study Prepared Meal Company Financial Accounting Impuestos Planificación Tributaria Estudio de Caso Empresa de Comidas Preparadas Contabilidad Financiera |
topic |
Tributos Planejamento Tributário Estudo de Caso Empresa de Refeições Preparadas Contabilidade Financeira Tributes Tax Planning Case Study Prepared Meal Company Financial Accounting Impuestos Planificación Tributaria Estudio de Caso Empresa de Comidas Preparadas Contabilidad Financiera |
description |
One way to reduce the tax expenditures of a company through legal provisions is through tax planning. This study has aimed to carry out tax planning and thus identify the most appropriate regime for a small enterprise located in a city in the north of Paraná, Brazil, whose activity is to provide prepared meals. The research is classified as exploratory, in terms of objectives, and as qualitative, in terms of approach, and it uses the case study in the methodological procedures. With the information from the financial statements provided by the company, a simulation has been performed with the three Brazilian tax regimes, simples nacional, presumptive profit, and taxable profit in order to verify which would be the least onerous regime. The analysis of the taxes complied with the current legislation of the regimes according to the company's branch of activity. The option for the simples nacional resulted in lower taxation, in this way ensuring the potentialization of the company's result and the generation of greater profit. However, an exorbitant difference can be observed in tax expenditures between the different types of taxation, which produce different percentages of profitability. The research has contributed theoretically to the area of Tax Accounting, as it has used, as a sample, a field of activity still little explored in other studies. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-06-29 |
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://www.revistas.udesc.br/index.php/reavi/article/view/21734 10.5965/2316419011202022133 |
url |
https://www.revistas.udesc.br/index.php/reavi/article/view/21734 |
identifier_str_mv |
10.5965/2316419011202022133 |
dc.language.iso.fl_str_mv |
por eng |
language |
por eng |
dc.relation.none.fl_str_mv |
https://www.revistas.udesc.br/index.php/reavi/article/view/21734/14525 https://www.revistas.udesc.br/index.php/reavi/article/view/21734/14526 |
dc.rights.driver.fl_str_mv |
https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Universidade do Estado de Santa Catarina — UDESC |
publisher.none.fl_str_mv |
Universidade do Estado de Santa Catarina — UDESC |
dc.source.none.fl_str_mv |
Revista Brasileira de Contabilidade e Gestão; v. 11 n. 20 (2022); 133-146 Revista Brasileira de Contabilidade e Gestão; Vol. 11 No. 20 (2022); 133-146 Revista Brasileira de Contabilidade e Gestão; Vol. 11 Núm. 20 (2022); 133-146 2764-7471 reponame:Revista Brasileira de Contabilidade e Gestão instname:Universidade do Estado de Santa Catarina (UDESC) instacron:UDESC |
instname_str |
Universidade do Estado de Santa Catarina (UDESC) |
instacron_str |
UDESC |
institution |
UDESC |
reponame_str |
Revista Brasileira de Contabilidade e Gestão |
collection |
Revista Brasileira de Contabilidade e Gestão |
repository.name.fl_str_mv |
Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC) |
repository.mail.fl_str_mv |
rbceg.ceavi@udesc.br || paulo.barth@udesc.br |
_version_ |
1797048021540667392 |