Tax planning

Abstract

In view of the complex Brazilian tax system, many entrepreneurs find it difficult to choose the most appropriate tax regime for their company. In view of these difficulties, this work has the general objective of demonstrating the option of the most appropriate tax regime for micro and small companies operating in the trade sector, in order to assess and point out the most appropriate tax regime for micro and small companies operating in the retail and service sector. The development of the study required an insight into the main aspects of tax planning, explored by the literature concerning the theme. From that, research was carried out presenting concepts that guided the better understanding of the starting question, a case study was applied, where the choice was a company that opted for the simple national, we surveyed data such as income, expenses and among other information necessary to make the calculations, presenting the best tax regime option for the company. The study also concluded that there are significant differences when there is a tax planning, with this planning, entrepreneurs can have a tax savings in their ventures and greater profitability.