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
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | , , |
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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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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1797052614466076672 |