Avaliação de implementação de um estudo fiscal em uma empresa de pequeno porte: com foco na análise comparativa do simples nacional x lucro presumido

Abstract

The high tax burden in the country has negative effects on the financial health of companies, especially for small businesses. As a way to survive, these companies look for alternatives and methods that aim to minimize their fiscal costs. In this sense, the importance of carrying out tax planning as a legal means of reducing the collection of taxes arises. Thus, this work aims to evaluate and identify which tax regime would be more viable as a reduction of taxes through a fiscal control in a small business. For this purpose, a case study was carried out in a retail company in the pharmacy sector, in the municipality of Governador Valadares/MG, in the year 2021. Data collection was carried out by making available the accounting documents of the analyzed company. As a result, it was evident that the tax regime that led to savings in tax expenses was the Presumed Profit.