Planejamento tributário para um escritório de advocacia: um estudo de caso

Abstract

The present case study aimed to evaluate which is the best taxation for a law firm. This research tried to show the appropriate taxes for this society, showing the options and, concurrently, seeking answers to direct completion. The choice of law firm studied in this paper was given by the fact that there is the need for tax planning by the office because this activity, according a change in legislation in 2014, regulates another tax option in addition to the existing. The focus of the research was the two taxation methods, the presumed profit and National Simple. The material in which the study was based were the revenue of 2015 occurred and estimated according to the financial reports of the company. From the analysis of taxes paid by the two schemes in question, we compared the proposed methods of taxation, and it concludes that despite the national simpler to have lower initial rates, with monthly revenues of the company will not benefit this option because revenues are significantly elevated, and this results in a framework of activity in the national simple in a larger and more expensive rate for the company than the presumed profit the current regime, which reaffirms the conclusion of the study, there is a need of accounting accompaniment to any company, to be avoided tax waste. The study demonstrates the need for constant updating of the academic and professional accounting, since a change in an law can result in big savings or loss to taxpayers.