Planejamento tributário: estudo realizado em uma empresa que atua no ramo de comércio varejista de combustíveis

Abstract

The objective is to identify the best tax regime at the federal level, a company engaged in the retail sale of fuel, calculating federal taxes and comparing tax regimes. Tax planning is beneficial for business management, for a correct tax framework will reduce the tax burden, however, many business owners and accountants unaware of our legislation, and end up not realizing the gaps that the law allows to reduce the tax burden. Given these facts, a study on this subject is of great importance because it aims to help professionals to know the tax laws, expanding their knowledge, and reducing the tax collection, through theoretical information based on legislation, and applying the study in a real situation, noting as well that the choice of taxable income is more advantageous than the other tax regimes.