O planejamento tributário e a sustentabilidade financeira das empresas: uma análise dos efeitos da legislação tributária na competitividade do mercado

Abstract

This Final Course Project analyzes the importance of tax planning in the financial sustainability of companies, based on the premise that the complexity of tax legislation, accentuated by Complementary Law No. 214/2025, represents a strategic risk. The Theoretical Framework consolidated planning as a tax avoidance tool and discussed the role of Strategic Accounting (Compliance 4.0) and the distinction between tax regimes (Simples Nacional, Lucro Presumido, and Lucro Real). The methodology adopted was qualitative and quantitative, using bibliographic and documentary research and, essentially, a Fictitious Case Study (Alpha Consultoria Ltda.) for demonstrative application. In the Results and Discussion, the quantitative analysis compared the company's tax burden under different regimes and proved that the strategic decision results in annual savings exceeding R$ 500,000, validating the thesis. The final considerations concluded that tax planning is indispensable for risk management and for ensuring the business's longevity, transforming tax obligations into a lever for competitiveness, and suggested future research on the post-Tax Reform scenario.