A importância do planejamento tributário nas empresas

Abstract

By observing the Brazilian scenario in which the companies are inserted, it is perceived how a tax regime change without the adequate study can be harmful to business, leading in the worst case scenario, from a business perspective, to bankruptcy. Moreover, not always the Simples Nacional, sometimes considered as the most economical regime, in fact it will be, mainly due to the complexity of the companies to fit into its tables, to mention a company with a turnover fluctuation that does not have a consolidated tax payment plan. In view of this problem, this study will analyze crucial points within a planning, as well as the tax regimes in force in Brazil, whatever they may be: Simples Nacional, Presumed Profit and Real Profit. Based on this theme, there is also a case study in this document, in which the respective differences of the taxes paid in different regimes will be demonstrated based on a single invoice. Therefore, this article aims to propose a reflection on the importance of good tax planning so that companies can maximize profits and reduce costs, also differentiating the concept of tax evasion and tax avoidance.