A relevância da adoção do planejamento tributário na escolha de um regime de tributação: um estudo de caso em um laboratório de análises clínicas situado na cidade de Sousa-PB.

Abstract

This monograph aims to show the main benefits of adopting tax planning before choosing one kind of taxation, because it is shaped not only as a tool to reduce taxes, but also its use allows knowing if a company disburse funds more or less with a given tax regime to choose. We attempted to contextualize the writing part that says: laws, texts, articles, etc., With the element of practice in order to arrive at accurate conclusions. Comparing one system to another one realizes that the junction of the Tax Accounting Tax planning is a necessity for companies, since it can help them to wipe expenses that could be prevented in changing a tax system and comply with their tax obligations. The used methodology was the research: literature and documents, regarding the objectives, descriptive, and made a case study with data from a Clinical Laboratory, there was the perception of the managers of the company about the importance of the topic proposed and used questionnaires and data analysis Likter scale. Made the analysis result of the data came to the conclusion that the choice of tax regime to spend fewer resources, to the Laboratory, would be non-adherence to the National Simple (CL 128/08), ie, remaining in the Presumed Profit.