Planejamento tributário como uma ferramenta de redução da carga tributária em micro-empresa: um estudo de caso numa rede farmacêutica da cidade de Sousa/PB.

Abstract

The aim of this study is to demonstrate the tax planning as a tool for reducing the tax burden of a pharmaceutical network of the city of Sousa, PB. The survey was conducted with eleven pharmacies. Proceeded with the technical set up through the literature and case study documentation, and directly through a survey by questionnaire with objective questions that dealt with the initial information about the company, and then with accounting and tax information, and based on the use of tax planning as a tool for reducing the tax burden for decision-making regarding the best modality of choice for the business tax. Regarding the type of research, this was characterized as descriptive and exploratory, seeking to identify aspects of the use (or not) of tax planning. It was found that there are still companies that do not use the tax planning and that some have no knowledge about the importance of this management tool. But it was also observed that firms that used tax planning, got a tax cut of the company.