A melhor forma de tributação para uma empresa prestadora de serviço no ramo de construção civil

Abstract

This paper presents a study on the best tax option for a construction company, focusing on reducing the tax burden. As its purpose, the research is classified as descriptive and as the means of investigation as bibliographic research and case study. The methodology used and the approach to the problem is classified as deductive and qualitative, respectively. To carry out this study, the analysis was performed in a company in the construction sector in the municipality of Santa Maria, in Rio Grande do Sul. Furthermore, the concepts of business accounting, tax planning and existing laws were reviewed. In order to achieve the objective of the work, to define which tax regime fits better to the reality of the company, they were carried out comparative calculations spanning three tax regimes: Real Profit, Presumed Income and Simples Nacional. The results showed that in the case of the subject company of this study the taxation system to be chosen should be the annual taxable income, as it represented a lower cost compared to other tax regimes.