Planejamento tributário para o produtor rural de soja e milho: comparação do regime de tributação na pessoa física x pessoa jurídica

Abstract

This research addresses a comparative analysis of tax regimes for rural soybean and corn producers, focusing on a case study in Maracaju, Mato Grosso do Sul. The methodology involved the collection of financial and accounting data, examining four tax regimes: Tax of Individual Income (IRPF), Simples Nacional, Presumed Profit and Real Profit. The results indicate that the legal presumption regime of 20% on revenues in the IRPF resulted in tax savings compared to the cash book. The comparative analysis between tax regimes for Legal Entities highlighted the Presumed Profit as less onerous. However, it is emphasized that the choice of tax regime must be adapted to each producer, considering their specific circumstances. This research emphasizes the importance of a strategic approach in the tax management of rural producers.