Formas de tributação: estudo de caso comparativo na área hospitalar de Teresina

Abstract

The paper presents the forms of taxation of a company of the hospital branch in Teresina through a case study. Due to the high tax burden, it is essential that companies can reduce their tax costs. Faced with this, tax planning becomes an important ally in making decisions within the business environment. The monograph aims to verify if the real profit would be the best taxation regime for Hospital Flávio Santos. In order to achieve the result, a bibliographical research was carried out, theoretically based on the work, consultation in the legislation, besides collections, calculations and analyzes in the two possible methods of taxation pertinent to the company. After the realization of the statements and comparison of the tax regimes, presumed profit and real profit, the best form of taxation was verified and the less expensive one for the company under study.