Simulação de planejamento tributário em uma fábrica de produtos de nutrição animal

Abstract

The present work aims to demonstrate the tax planning with the application of the system of Drawback in an industry of animal feed and the application of the system of Drawback in both, observing if this industry introd uces tax economy in case it adopts this scheme in its operations or not. The Drawback is a special customs regime and the oldest instrument of foreign trade policy, whos e main goal is to encourage exports. Currently, this special customs procedure can be applied as follows: exemption, suspension and restitution. The methodology used in the study is characterized as descriptive from questionnaires, in terms of procedures, fits in case study and its approach to the research problem is characterized as being qualitative and quantitative. After analysis and according to the data provided, it was found that the best option would be the company continue on presumed profits. About the Drawback, as it is of essence a scheme to benefit entrepreneurs and has suspended taxes, it would certainly be a beneficial option for cases of import and export, regardless of the defined tax regime.