As formas de tributação vigentes no país e o planejamento tributário na empresa Maqforte

Abstract

This research presents a conceptual framework for the systematic taxation, with the specification of taxes charged by an industry midsize. Based on the controls and financial statements, makes a comparison of tax regimes which less burdensome tax system, taking into consideration obtaining greater company profitability Maqforte Ltda. Promotes research on Tax Planning and analyze the types of incidents Tax Regimes in Brazilian companies. Identify, according to Tax Planning, as a company can get better economic results and minimize the pickup of your federal taxes. Complemented by a case study at the end of the research looks at less burdensome taxation for company Maqforte Ltda. Brings as a result of study that the taxation by Royal Quarterly Profit is the most attractive at the lower paid taxes, but the regime of Real Annual Earnings by Reduction/Suspension becomes more advantageous, because the amounts paid in social contribution and income tax can be offset in the following periods and exercises.