O impacto financeiro da tributação pelo simples nacional no comércio varejista de autopeças de Sousa-PB.

Abstract

The development of this work has the main focus of contextualizing on the advantages of a company that opts for taxation based on the National Simple. To analyze the financial impact with respect to taxes and contributions in a company of the segment of auto parts of Sousa-PB becoming a relevant study, putting into practice a good tax planning, thus minimizing this impact, which should reflect positively in the results of the company . This study will demonstrate and prove the benefits that a correct analysis of your tax costs can represent in a business management. There is a great lack of knowledge and lack of interest on the part of the businessmen in observing and deepening their knowledge of their true tributes and contributions. Thus, one has as a research problem: The Financial Impact of Taxation by the National Simples in the Retail Trade of Autoparts? Thus, this study contributed, through the theoretical basis, with relevant clarifications to important tax matters, helping the entity object of the study, the zeal for the existing competitiveness in the market and the profit of the organization. In this way, the first chapter delimits itself in presenting the subject in question, the general and specific objectives, the justification of the present work emphasizing the importance and the necessity of the same, and the methodology used, being this bibliographical and documentary, accompanied by a case study. The second chapter presents the theoretical basis, addressing subjects related to the following topics: National tax system, besides the taxation systems for the calculation of Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL): National Simple, Assumed Profit, Arbitrated Profit and Real Profit, and an Explanation on Financial Impact in which a comparison was made between the invoices for the years 2013 to 2017 and the amount due from Simples Nacional, considering the taxes and contributions pertinent to company studied. With the end of the work it was possible to verify that the form of taxation by Simples Nacional generates a small financial impact on its tax cost.