Regimes de tributação: um estudo de caso de enquadramento tributário de uma empresa que atua no ramo de comércio varejista de peças e acessório para motocicletas.

Abstract

This work has as its theme the "main tax regimes" adopted in Brazil on the instance, and discusses the peculiarities of each of these schemes with focus on lawful practice of saving taxes. The present research aimed to conduct a general study on the best alternative tax framework (in the context of federal taxation) for a company engaged in the retail trade of parts and accessories for motorcycles, the city of Cajazeiras-PB. We tried to make sure the tax system currently adopted by that is most suitable for your business (considering the level of billing, purchasing and payroll) and if this tax regime allows a lower tax burden for her. Research is defined as a case study, based on a documentary and bibliographical review. With the support of relevant literature, were presented the legal factors essential to the understanding of the functioning of the federates taxes and reflected in the economy. On the basis of the reports provided by the company, comparative projections were made between the single national regimes deemed income and taxable income. The collected data were analyzed and presented in the form of a table generated by means of electronic spreadsheets-Microsoft Excel. Through the comparison of tax systems (deemed income, taxable income and national simple), it might come to the conclusion that the option of the company tax study is the national simple, considering the limits of billing, purchasing and Payroll that it presents today. Found, through research, the importance of the analysis of the tax systems for the monitoring of the best choice of the form of taxation, whether the company is framed in Simple on presumed profits or taxable income.