The accountant's contribution in tax planning: a case study on the production and commercialization of Arla 32 in a business group in the municipality of Araújos-MG

Detalhes bibliográficos
Autor(a) principal: Costa, Hevellin Max Santos
Data de Publicação: 2023
Outros Autores: Chaves, Vinícius Oliveira, Castro, Willian Antônio de, Mendes, Thiago Casemiro
Tipo de documento: Artigo
Idioma: por
Título da fonte: Research, Society and Development
Texto Completo: https://rsdjournal.org/index.php/rsd/article/view/38945
Resumo: Tax planning, when carried out in accordance with the law, has the main objective of reducing costs for companies, Taxpayers have to organize their businesses in a way that suits them as is their constitutional right, as long as they obey the legal limits. The objective of the present study is to verify if the commercialization of Arla 32 becomes more lucrative due to implementation of the tax reorganization strategy. A case study was performed in a business group from the town of Araújos-MG, of which they are part of an industry that produces Arla 32 and opt for the Simples Nacional tax regime, and a fuel and lubricant retail station, opting for the Real income tax regime, which sells the previously mentioned product to the final consumer. To reach the proposed objective, the authors proposed the application of a strategy which involves the purchase of raw materials, from which results are calculated over a 12 month period, with the intention of comparing the current reality of the business group, to what their reality would be with the application of the author's proposed strategy. The results of the investigation point to a relevance impact on the viability of the results of the companies, being possible to verify how much the tax reorganization is essential for the competitiveness of the companies in the market.
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spelling The accountant's contribution in tax planning: a case study on the production and commercialization of Arla 32 in a business group in the municipality of Araújos-MG La contribución del contador en la planificación fiscal: un estudio de caso sobre la producción y comercialización de Arla 32 en un grupo empresarial en el municipio de Araújos-MGA contribuição do contador no planejamento tributário: um estudo de caso sobre a produção e comercialização de Arla 32 em um grupo empresarial do município de Araújos-MGContabilidadPlanificación fiscalArla 32Profesional contable.AccountingTax planningArla 32Accounting professional.ContabilidadePlanejamento tributárioArla 32Profissional contábil. Tax planning, when carried out in accordance with the law, has the main objective of reducing costs for companies, Taxpayers have to organize their businesses in a way that suits them as is their constitutional right, as long as they obey the legal limits. The objective of the present study is to verify if the commercialization of Arla 32 becomes more lucrative due to implementation of the tax reorganization strategy. A case study was performed in a business group from the town of Araújos-MG, of which they are part of an industry that produces Arla 32 and opt for the Simples Nacional tax regime, and a fuel and lubricant retail station, opting for the Real income tax regime, which sells the previously mentioned product to the final consumer. To reach the proposed objective, the authors proposed the application of a strategy which involves the purchase of raw materials, from which results are calculated over a 12 month period, with the intention of comparing the current reality of the business group, to what their reality would be with the application of the author's proposed strategy. The results of the investigation point to a relevance impact on the viability of the results of the companies, being possible to verify how much the tax reorganization is essential for the competitiveness of the companies in the market.La planificación fiscal, cuando se realiza de acuerdo a la ley, tiene como objetivo principal la reducción de costos en las empresas, es un derecho constitucional que tiene el contribuyente para organizar su negocio de la forma que le convenga, siempre que obedezca los límites legales. El objetivo de este trabajo es verificar si, a partir de la adopción de la estrategia de saneamiento tributario, se vuelve más rentable la producción y comercialización del Arla 32. Se realizó un estudio de caso en un grupo empresarial ubicado en la ciudad de Araújos-MG, que incluye una industria que produce el Arla 32 optando por el régimen de tributación del Simple Nacional, y una minorista de combustibles y lubricantes, optando por la tributación de la Ganancia Real régimen, que vende dicho producto al consumidor final. Para lograr el objetivo, los autores propusieron la aplicación de una estrategia en cuanto a la compra de materias primas, con resultados calculados en un período de 12 meses, con el fin de comparar la realidad actual del grupo empresarial, así como cuál sería su realidad con la aplicación de la estrategia propuesta por los investigadores. Los resultados de las investigaciones apuntan a un impacto relevante en la viabilidad de los resultados de las empresas, permitiendo verificar cuánto el saneamiento tributario es fundamental para la competitividad de las empresas en el mercado.O planejamento tributário quando realizado na forma da lei, tem objetivo principal de redução de custos nas empresas, trata-se de um direito constitucional que o contribuinte possui de organizar seus negócios da maneira que lhe convir, desde que obedeça aos limites legais. O objetivo do presente trabalho é verificar se a partir da adoção da estratégia de reorganização tributária, a produção e comercialização do Arla 32 se torna mais lucrativa. Foi realizado um estudo de caso em um grupo empresarial situado na cidade de Araújos-MG, do qual fazem parte uma indústria que realiza a produção do Arla 32 optante pelo regime de tributação Simples Nacional, e um posto revendedor varejista de combustíveis e lubrificantes, optante pelo regime de tributação do Lucro Real, que comercializa o referido produto ao consumidor final. Para atingir o objetivo, os autores propuseram a aplicação de uma estratégia no que tange à compra de matéria prima, sendo realizadas apurações de resultados em um período de 12 meses, no intuito de comparar a realidade atual do grupo empresarial, bem como qual seria sua realidade com a aplicação da estratégia proposta pelos pesquisadores. Os resultados das apurações, apontam um impacto relevante na viabilização dos resultados das empresas, sendo possível constatar o quanto a reorganização tributária é essencial para a competitividade das empresas no mercado.Research, Society and Development2023-01-13info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://rsdjournal.org/index.php/rsd/article/view/3894510.33448/rsd-v12i1.38945Research, Society and Development; Vol. 12 No. 1; e5312138945Research, Society and Development; Vol. 12 Núm. 1; e5312138945Research, Society and Development; v. 12 n. 1; e53121389452525-3409reponame:Research, Society and Developmentinstname:Universidade Federal de Itajubá (UNIFEI)instacron:UNIFEIporhttps://rsdjournal.org/index.php/rsd/article/view/38945/32646Copyright (c) 2023 Hevellin Max Santos Costa; Vinícius Oliveira Chaves; Willian Antônio de Castro; Thiago Casemiro Mendeshttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessCosta, Hevellin Max Santos Chaves, Vinícius Oliveira Castro, Willian Antônio deMendes, Thiago Casemiro 2023-01-13T10:30:42Zoai:ojs.pkp.sfu.ca:article/38945Revistahttps://rsdjournal.org/index.php/rsd/indexPUBhttps://rsdjournal.org/index.php/rsd/oairsd.articles@gmail.com2525-34092525-3409opendoar:2023-01-13T10:30:42Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)false
dc.title.none.fl_str_mv The accountant's contribution in tax planning: a case study on the production and commercialization of Arla 32 in a business group in the municipality of Araújos-MG
La contribución del contador en la planificación fiscal: un estudio de caso sobre la producción y comercialización de Arla 32 en un grupo empresarial en el municipio de Araújos-MG
A contribuição do contador no planejamento tributário: um estudo de caso sobre a produção e comercialização de Arla 32 em um grupo empresarial do município de Araújos-MG
title The accountant's contribution in tax planning: a case study on the production and commercialization of Arla 32 in a business group in the municipality of Araújos-MG
spellingShingle The accountant's contribution in tax planning: a case study on the production and commercialization of Arla 32 in a business group in the municipality of Araújos-MG
Costa, Hevellin Max Santos
Contabilidad
Planificación fiscal
Arla 32
Profesional contable.
Accounting
Tax planning
Arla 32
Accounting professional.
Contabilidade
Planejamento tributário
Arla 32
Profissional contábil.
title_short The accountant's contribution in tax planning: a case study on the production and commercialization of Arla 32 in a business group in the municipality of Araújos-MG
title_full The accountant's contribution in tax planning: a case study on the production and commercialization of Arla 32 in a business group in the municipality of Araújos-MG
title_fullStr The accountant's contribution in tax planning: a case study on the production and commercialization of Arla 32 in a business group in the municipality of Araújos-MG
title_full_unstemmed The accountant's contribution in tax planning: a case study on the production and commercialization of Arla 32 in a business group in the municipality of Araújos-MG
title_sort The accountant's contribution in tax planning: a case study on the production and commercialization of Arla 32 in a business group in the municipality of Araújos-MG
author Costa, Hevellin Max Santos
author_facet Costa, Hevellin Max Santos
Chaves, Vinícius Oliveira
Castro, Willian Antônio de
Mendes, Thiago Casemiro
author_role author
author2 Chaves, Vinícius Oliveira
Castro, Willian Antônio de
Mendes, Thiago Casemiro
author2_role author
author
author
dc.contributor.author.fl_str_mv Costa, Hevellin Max Santos
Chaves, Vinícius Oliveira
Castro, Willian Antônio de
Mendes, Thiago Casemiro
dc.subject.por.fl_str_mv Contabilidad
Planificación fiscal
Arla 32
Profesional contable.
Accounting
Tax planning
Arla 32
Accounting professional.
Contabilidade
Planejamento tributário
Arla 32
Profissional contábil.
topic Contabilidad
Planificación fiscal
Arla 32
Profesional contable.
Accounting
Tax planning
Arla 32
Accounting professional.
Contabilidade
Planejamento tributário
Arla 32
Profissional contábil.
description Tax planning, when carried out in accordance with the law, has the main objective of reducing costs for companies, Taxpayers have to organize their businesses in a way that suits them as is their constitutional right, as long as they obey the legal limits. The objective of the present study is to verify if the commercialization of Arla 32 becomes more lucrative due to implementation of the tax reorganization strategy. A case study was performed in a business group from the town of Araújos-MG, of which they are part of an industry that produces Arla 32 and opt for the Simples Nacional tax regime, and a fuel and lubricant retail station, opting for the Real income tax regime, which sells the previously mentioned product to the final consumer. To reach the proposed objective, the authors proposed the application of a strategy which involves the purchase of raw materials, from which results are calculated over a 12 month period, with the intention of comparing the current reality of the business group, to what their reality would be with the application of the author's proposed strategy. The results of the investigation point to a relevance impact on the viability of the results of the companies, being possible to verify how much the tax reorganization is essential for the competitiveness of the companies in the market.
publishDate 2023
dc.date.none.fl_str_mv 2023-01-13
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://rsdjournal.org/index.php/rsd/article/view/38945
10.33448/rsd-v12i1.38945
url https://rsdjournal.org/index.php/rsd/article/view/38945
identifier_str_mv 10.33448/rsd-v12i1.38945
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://rsdjournal.org/index.php/rsd/article/view/38945/32646
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
dc.publisher.none.fl_str_mv Research, Society and Development
publisher.none.fl_str_mv Research, Society and Development
dc.source.none.fl_str_mv Research, Society and Development; Vol. 12 No. 1; e5312138945
Research, Society and Development; Vol. 12 Núm. 1; e5312138945
Research, Society and Development; v. 12 n. 1; e5312138945
2525-3409
reponame:Research, Society and Development
instname:Universidade Federal de Itajubá (UNIFEI)
instacron:UNIFEI
instname_str Universidade Federal de Itajubá (UNIFEI)
instacron_str UNIFEI
institution UNIFEI
reponame_str Research, Society and Development
collection Research, Society and Development
repository.name.fl_str_mv Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)
repository.mail.fl_str_mv rsd.articles@gmail.com
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