Análise tributária de empresa do comércio varejista de bebidas no estado do Piauí: um comparativo entre os regimes do simples nacional e do lucro presumido

Abstract

This monograph focuses on the tax analysis of companies in the cold beverage retail segment in the state of Piauí. The main objective of this research is to demonstrate the tax savings that can be achieved by companies in this segment by comparing the tax burden of the Simples Nacional (Simples Nacional) and Presumed Profit (Lucro Presumido) regimes, thus demonstrating the relevance of this type of tool. The methodology is a case study of a company operating in this segment, where data on products sold, revenue, and payroll were collected. The results hope to identify the most advantageous tax regime for the company's current situation, based on current legislation in an ethical, legal, and responsible manner.