OLIVEIRA, A. P.; OLIVEIRA, Adriana Pereira.
Résumé:
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.
