Planejamento tributário : estudo de caso em uma revenda de gás do município de Esteio/RS

Abstract

One of the determining factors for the success of a business is effective planning, which takes into account the particularities of the branch and minimizes possible risks. In this sense, a well-designed and executed tax planning can bring countless benefits to companies, from the effective legalization of the business to the minimization of costs with taxes and contributions. The present study was carried out in a gas dealership in the municipality of Esteio-RS and aims to identify the most economical tax regime for the year 2024. The work begins with a theoretical foundation through a bibliography on the proposed theme. As the method to be used is a case study, the characteristics are approached in a descriptive way and finally, through a quantitative analysis, the amount payable for each tax of the studied tax regime was measured. In this way, it is possible to determine and compare the amount of the company's tax burden if it chooses each tax regime, where the Simples Nacional is R$ 99,982.30; actual profit is BRL 53,809.83; and the presumed profit is BRL 21,365.14, proving that the presumed profit is the best choice. The study also analyzes different taxation scenarios for 2024, simulating different revenue levels, which reinforce that Presumed Profit is the ideal taxation model for the company in question.