Planejamento tributário:Análise de uma intermediadora de negócios financeiros localizada no municipio de Ituiutaba - MG

• Autor(a) principal: Lima, Bruno Araújo
• Data de Publicação: 2017
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/20586
• topic: Planejamento Tributário; Regimes de tributação; Lucro Presumido; Simples Nacional; Lucro Real; Tax Planning; Regimes of Taxation; Deemed Profit system; Real Profit system; “Simples Nacional”; CNPQ::CIENCIAS SOCIAIS APLICADAS

Due to the high Brazilian tax burden and in order to reduce the difficulty of having a properly legalized company, there is a need to carry out a tax planning, a task that is up to managers and accountants. Based on this assumption, this research tried to identify the best tax regime for a company that makes business intermediation and third-party services, through a comparison between Deemed Profit system, Real Profit system and “Simples Nacional”. The necessary calculations were developed using real data, considering the change or permanence in the current taxation regime, the Deemed Profit. It was verified that the option for the “Simples Nacional” allows an economy of R$ 11,140.40 when compared with the Deemed Profit System, and R$ 8,223.38 if compared to the Real Profit System in 2016, being considered the most viable. In this way, it can be concluded that the initiative to carry out the tax planning is interesting for companies that seek to reduce expenses, which can encourage investments and improve the economy.