Planejamento tributário: estudo sobre a viabilidade tributária do lucro presumido frente ao simples nacional e lucro real em uma indústria de insumos para consumo animal no estado de Mato Grosso do Sul

Abstract

Based on Tax Planning, this study aims to verify and analyze the least onerous tax regime for an industry that operates in the production and trade of inputs for animal consumption in the state of Mato Grosso do Sul. The Tax Planning is an auxiliary tool in the management of the organization, because when carrying out the appropriate framework, the reduction of the tax burden is provided. Therefore, comparisons were carried out in the Presumed Profit, Simples Nacional and Real Profit tax regimes, taking into account the real situation of the company based on tax documents such as Tax Books, Balance Sheets and Income Statement for the Year, analyzing the period between 2020 and 2021. Based on the analyzed data, it was concluded that the least costly alternative was for the company to continue under the Presumed Profit taxation regime.