Planejamento tributário: um estudo de caso aplicado a uma empresa dos setores de representação comercial e transporte rodoviário de carga

Abstract

Faced with the high tax burden on businesses and the need for them remain competitive in the market, them have been seeking for alternatives to reduce tax expenditures. Among the alternatives: tax planning is one of them, which consists in a set of continuous measures to enable the economy of taxes, without breaking the law. These measures take place prior to realization realization of taxable event and the which can also be called Tax Elision. In this context, the necessity and importance of implementing a tributary planning, the present study sought through its general objective and purpose, identify how to reduce tax expenditures through tax planningin a company that operates in the sectors of commercial representation and road freight in the city of Pato Branco in the state of Paraná. To meet the overall objective conducted was an exploratory survey, qualitative and documentary, with application througha case study. Using the patrimonial balance sheet data and the Income Statement provided by the company, were performed calculations that sought to identify which tax regime provides greater reduction in tax expenditures and alsoif the possibility of separating the two activities into separate companies would bring greater tax savings to the company. Thus it came to the following results: (i) The taxation regime that provides greater tax savings for the company is the presumed income; and (ii) The separation of activities in different companies provides greater tax savings for the company, since the transport activity framed in the Simple National tax regime and and Commercial Representation of activity framed in the taxation system based on presumed income, which accumulate an amount of taxes payable less than the company with the two activitiesopting for the presumed income regime.