Planejamento tributário na atividade rural: um estudo a partir das formas jurídicas de exploração e dos regimes de tributação

Abstract

This study addresses the topic of tax planning in rural activities, focusing on the legal forms of exploitation and taxation regimes that apply to said activity. Its objective was to identify and evaluate the taxation regime and the legal form of exploration of rural activity with lower tax incidence for producers in the municipality of Cruz Alta/RS. The study is designed to be descriptive, qualitative and documentary in nature. The results revealed that, even though the Real Profit (legal entity) and complete taxation (individual) options grant tax benefits to rural soybean producers in the municipality of Cruz Alta/RS, the most advantageous form of taxation from the perspective financial, when considering the sum of IR, CSLL and FunRural taxes, is the Presumed Profit. The study brought evidence, based on the description and application of taxation regimes, taking into account the legal forms of exploitation, that the presumed profit is configured in the regime with the lowest tax incidence for rural producers in the municipality of Cruz Alta/RS who develop the soybean culture. However, in tax planning, it must be considered that, when determining the Presumed Profit as the taxation regime for the period in which the result is calculated, both legal and physical entities lose the right to tax benefits. The results of the study contribute in a practical way to rural soybean producers in the municipality, as the tax planning model provides a step-by-step guide on how to determine and analyze the results from each regime, with the option of opting for the least onerous one. In theoretical terms, the work makes a contribution to the literature regarding tax planning in rural activities, as there is little research on the topic.