Análise tributária em uma escola de idiomas

Abstract

Given the high tax burden in Brazil, as well as the difficulty in understanding Brazilian tax legislation, it is increasingly necessary for studies to delve into the issue of tax planning, in order to assist, especially managers, in decision making. Based on this, the present study aims to analyze different taxation in order to identify which one best fits the company in the Language sector in question. The option of this study is based on the development of the company in question, since several companies go bankrupt, due to the high rates of levied taxes. The focus of the research was to explain the tax system and apply the analysis on the taxation methods of Real Profit, Presumed Profit and Simples Nacional. A descriptive research was carried out, with a qualitative approach to the data. For the analysis, the data used refer to the year 2021, obtained through reports and statements of the company in question, thus forming a case study. From the analysis of the taxation models, it was concluded that the least onerous taxation system to be applied to the company in question is the Simples Nacional.