Planejamento tributário na produção de Unistein: um estudo de caso

Abstract

This paper presents a tax planning company developed a line of precast concrete, specifically on the productive sector of Unistein, a type of flooring in order to verify the least expensive form of taxation. The research is characterized as a case study approach with qualitative, descriptive and deductive. Data for the study were collected from the administration and the engineer in charge, when seen in the company held to monitor the production process. The tax planning aims to save taxes by directing the taxpayer, between the legal options at that cost less than fiscally. To achieve its goal focuses on analyzing cases where the law provides for the choice between alternative systems of taxation that can lead to reducing the tax burden. The work was performed under three different tax regimes taking into account an estimate of operational activity. The results showed that the most economical form of taxation is the National SIMPLE.