QUEIROGA, Márcia Casimiro de.
Résumé:
The present study looked for an abbreviation contextualizacao on the aplicabilidade in
the choice of the taxation regime, with views to the decrease of the federal taxes that
can contemplate directly in the result of the company. In this context it was analyzed
the delimitacao of the theme that felt as tributary planning, he/she came as important
tool not only for reduction of the tributary costs as for the all strategically in the
company. Then through an abbreviation bibliographical revision, related to the federal
tributes through the National Tributary Code, the Federal Constitution etc, it is noticed
the influence that did for the choice of a correct tributary framing could represent the
significancia of values compared among a regime and other. The proposed work was
of the descriptive type in the form of a case study, tends as general objective to show
which the form of more advantageous taxation in the federal ambit, and considering the
Tributary Planning as an area of responsibility in the managerial section for a
contention of the costs and consequently a larger profitability, which was had positive
results. With relationship to the structure of the work, he/she became separated in
chapters in the following way: the introduction of the work, containing the theme
problem, the justification and the objectives. In the first chapter, the theoretical
fundamentacao was elaborated, the methodological procedures and soon after the
characterization of the company where the case study was developed. The
demonstration of the result evidenced that in relation to the tributary economy the best
option is the regime for the conceited profit, once a reduction of 24,48% is observed in
relation to taxation form by the regime of real profit, a percentile one that with a good
tributary planning is noticed high by the competitive market and globalizado nowadays.
