Lucro real ou presumido: estudo de caso sobre elisão fiscal para uma empresa comercial no ramo de informática

Abstract

Before an analysis about the tax burden faced by companies, this work was based on the case study of a private company's commercial arm, where the central focus is to demonstrate that the least costly to calculate their taxes tax regime . The laws of the country propose four different ways of calculating taxes, and, in the case study were determined and compared the amounts due in the scheme of calculating the taxable income in relation to the presumed income, whereas income tax, social contribution, PIS and COFINS because the latter have two different ways of counting on the scheme adopted for the calculation of income tax and social contribution. To companies, it is the role of fit the requirements and use existing management tools for the pursuit of their goals within existing possibilities. With the completion of the work, it was found that the form of taxation economically most advantageous for the company studied taxation is based on taxable income.