Tributação federal: estudo de caso na empresa laticínio Belo Vale LTDA.

Abstract

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.