Os Custos da folha de pagamento no planejamento tributário do setor de serviços

Abstract

The aim of this study was to identify the most feasible taxation regime for obtaining a reduc tion with a cost in the payroll of three companies that work in the medical services sector in the city of Dourados - MS. Considering that the companies have a high tax burden, the im portance of tax planning in the decision-making process regarding the tax economy, through tax avoidance, is notorious. Thus, tax planning becomes a determining factor for the reduction of costs with tribute, since it makes possible the taxation regime that best suits the company. Through a tax analysis, in this study, the taxation regimes that fit the real situation of the companies in the year 2017 were compared, aiming to inform which tax regime would allow greater reduction of costs with the payroll. It is concluded that the choice of the SIMPLES NACIONAL is the most viable, since this regime allows a lower tax burden on the payroll, due to the absence of the INSS employer.