Estudo tributário: análise da carga tributária de um minimercado de Santa Maria – RS

Abstract

This work presented a study which aims to check the smallest tax burden for a small supermarket located in the city of Santa Maria-RS, restricted to the calendar year from 2016, in that the alternatives discussed were the real profit, the presumed profit and the National Simple. To this end, the relevant legislation to tax regimes were reviewed and described, with the order to obtain theoretical basis for the proper development of the work. As to the methods used, the approach to the problem was considered qualitative, with a nature of applied research. Still, the goals were considered descriptive. In order to achieve the objective of this study, a collection of the relevant data for the purpose of this analysis, next to the company's accounting services provider. After, these data were used to carry out the investigation, via spreadsheets, of taxes and contributions entered in each tax regime and, finally, were shown the final comparative between the three tax regimes. The option of the company, in 2016, had been the real annual profit, which was confirmed as the best alternative, Since presented a 3.08% lower cost compared with the presumed profits and 65.31% in relation to the national simple.