Planejamento tributário: elisão fiscal que melhor atende o interesse financeiro de uma empresa do ramo comercial de produtos agropecuários e materiais de construção, de pequeno porte

Abstract

Given the difficulty that many companies face in staying in the market due to high taxes, this work aims to seek less costly form of taxation for a company's commercial branch of agricultural products and construction materials, so do not make tax evasion. Of the four different forms of tax levels will be analyzed to calculate the taxable income and the presumed income taxes of income tax, Social Contribution, PIS and COFINS, highlighting their characteristics, advantages and disadvantages through literature analysis, and analyzing the best way of taxation for company under investigation by studying the data collected, using a qualitative approach. Given the analysis of the collected data, found that the company would get a saving both accounting and financial case did the choice of Taxable Income, but it would have to fit the required standards.