Reflexo tributário na incorporação empresarial: um estudo de caso

Abstract

The present paper applied to demonstrate clearly and objectively the tributaries consequences in case of enterprise incorporation. Thence a case study was executed in a patrimonial incorporation simulation from the company B by the company A. The data were collected through a documental survey and all theoretical foundation was obtained in bibliography research. There by the analyzed data were relating to 2014. Both companies are inserted in food business and they are located in Santa Maria – RS. These same business organizations calculated their taxes under the Simples Nacional laws. Afterward the incorporation, the main tributes were calculated in distinct ways of taxations by the National Tributary System. The research focus was about Presumed Profit and Actual Profit, considering that the new company results could not be under the Simples Nacional tributation laws due to its revenue is above the permitted limit in regulamentation. After the analysis and calculation, the conclusion was that if the incorporation occurred, the tributary impact would result in an increasing of 64% on taxes for Presumed Profit and for the Actual Profit it would be an increasing of 62, 22% for the same taxes singly collected by the A and B companies.