Planejamento tributário: estudo de caso em uma empresa de pequeno porte do ramo de comércio varejista de combustíveis e lubrificantes em Fortaleza-CE

• Autor(a) principal: Oliveira, Luan Lima de
• Data de Publicação: 2016
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/30724
• topic: Planejamento tributário; Tributos; Lucros

Tax Planning should be the primary tool of a company for the correct choice of tax system, it will lead more economy with tax obligations. The main objective to development this article scientific was to determine which tax system is the best option to a small business of the retailing market of fuels and lubricants in Fortaleza-CE city, causing it have a less costly tax value always based on current tax law. This study is based on data of 2015. The analysis concentrates on Federal Taxes, PIS - Social Integration Program, a tax levied on corporations’ total sales, COFINS - Social Security Financing Contribution, IRPJ - income tax of the Legal person and CSLL - another federal tax levied on corporations for the financing of social security, these are the taxes with higher impact on the business’s activity and they are calculated with different ways depending on tax regime chosen. During methodology applied, is displayed in tables, the simulation of Federal Taxes calculation in both tax system, showing their totals according to the data provided by the company. Finally, it analyses which tax regime is the best option to the business, for this study was the Real Profit.