Análise da viabilidade tributária do simples nacional frente ao lucro presumido em uma empresa de serviços médicos na cidade de Bodoquena-MS

Abstract

This work aims to identify the existence of tax on economy by the national simple front of presumed profits in a company of medical services in the town of Bodoquena-MS, which is justified by the importance of maintaining tools planning to contribute to the development of enterprises. To achieve the goals used a descriptive research, bibliographic and documentary studies, and compared the approach to the problem was carried out a case study, with data collection, which were analyzed quantitatively. From the analysis of the data, in the period from April to June 2017/2018/, were assessed taxes already accounted for in the presumed profits and then designed for simple, following existing laws national. Further, the tax planning in the period from July to December 2018 through billing business simulation in three possible scenarios in which the company can meet. After the comparison of the calculations obtained by two schemes studied, found that the presumed profits is the best option if the entrepreneur has as main goal the reduction of the tax burden incident, even though the scheme chosen is more complex, with biggest tax requirements. In a vision opposite to previous, if the entrepreneur seeks a more simplified tax regime, even if it has to have a higher tax burden, the national simple fits the best choice, since the economic disadvantage to the other scheme is minimal, and may also retrieve this value higher with the advantages laid out on complementary law n° 123/2006. And this is reinforced the importance of tax analysis, which aims to assist managers in decision making.