Análise da tributação pelo lucro real x lucro presumido: estudo de caso em um posto de revenda de combustíveis em Juiz de Fora – MG.

Abstract

With the highly competitive market, companies to survive seek alternatives to reduce their costs and make a profit. One of the solutions found by businessmen, along with accounting professionals, is to carry out a Tax Planning to adapt to the high tax burden in Brazil, in order to reduce expenses with taxes in accordance with current legislation. The objective of this work, therefore, was to conduct a tax analysis in the year 2016, comparing the applicable taxation regimes (Profit Presumed vs. Real Profit) in a company located in the municipality of Juiz de Fora (MG) that operates in the retail fuel trade , so as to find the least onerous regime for the entity. The results of the study showed that the option for the presumed income tax regime was the one that generated the lowest expenses related to taxes. It is also important to emphasize the importance that the tax planning has for the companies, since, without previous knowledge, it can cause a disbursement beyond what is necessary with payment of taxes.