A importância do planejamento tributário na escolha da forma de tributação da empresa

Abstract

Tax planning has as its main objective the tax tax economy, seeking to address possible forms of tax legislation and avoiding unnecessary losses to the organization, such a tool is of great importance for ME and EPP, since these are more fragile and susceptible To bankruptcy. The option for the tax regime must be made through the elaboration of a tax planning, seeing within the legal options, the one that will generate the least cash outlay. This study aimed to compare taxation and demonstrate the least expensive for a company in the hospital sector, hereinafter referred to as Medical Center, and this company can be framed by the National Simple, Presumed Benefit or Real Profit. For the study, a case study was conducted in a company in the hospital branch where the taxes were calculated by the three possible ways and identified the most beneficial modality for the company. The results found healed our objective and demonstrated that through the presumed profit the company had a greater economy compared to the real and simple national benefit.