Intercorrência dos indicadores economicos-financeiros diante do planejamento tributário

Abstract

This work was performed by means of a case study with the objective of establishing the best option of tax regime, comparing the taxes and the indicators obtained by Actual Profit and Assumed Profit. The company assesses its taxes by Actual Profit regime and the research revealed that, if the company opted for the Assumed Profit regime, the taxes values would be higher affecting profits or generating losses, thus compromising cash flow, Financial Statements and, consequently, the Indicators. In this sense, this research was able to show the importance of Tax Planning and that, indeed, taxes values alter the Indicators, in the case of this company, significantly. Therefore, it is highlighted the seriousness of the work of the counter, which has the obligation to show the importance of Tax Planning and financial and asset situation of the company.