Planejamento tributário: um estudo nas micro e pequenas empresas do setor de supermercados da cidade de Pombal-PB.

Abstract

Micro and Small Enterprises (MSEs) are important for the economy both in employment generation as the collection of taxes that pays for public services. According SEBRAE (2006) MSEs corresponding to 98% of companies in Brazil, but they find it difficult to continue their activities, the high tax burden in the country is one of the most important reasons for the closure of these institutions. The supermarket sector which is the object of this research study is inserted in the scenario of MSEs in their importance in relation to the generation of jobs, economic growth in taxes collected, as well as the problems faced. In this sense, tax planning is an important tool because it enables firms to seek legal alternatives to reduce their tax burden, so that she can survive the high tax burden in the country. . The main objective of this study is to verify that tax planning is used by micro and small firms of supermarkets in the city of Pombal - PB in decision-making. The research was conducted using a questionnaire administered in 55 establishments, ie, a percentage of 51.89% of companies in the supermarket in the town of Pombal-PB. The results represent the views of managers of the companies mentioned and through it was observed that tax planning is not due to several factors used by the majority of MSEs as a tool in business management.