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

Abstract

The study addresses the importance of tax planning in the management of rural enterprises, highlighting that rural activity in Brazil has evolved to a larger and more sophisticated scale, requiring greater professionalization from producers. The research compares different tax regimes applicable to rural activity, using real data from an agricultural year (July 2023 to June 2024) of a rice producer in Alegrete-RS. The tax regimes applicable to both Individuals and Legal Entities were analyzed, considering financial values and tax incentives granted to the two forms of rural activity exploitation. This is a case study, utilizing documentary research and semi-structured interview techniques for data and information collection. The results indicated that the tax regimes for Individuals are the most economical, with the Individual Income Tax (IRPF) capped at 20% of Gross Revenue being the most economical in the analyzed agricultural year, and taxation based on Results being more advantageous as it offers more tax incentives to the rural producer. It was observed, through the study, that the choice of tax regime significantly impacts the profitability of the rural enterprise, highlighting the relevance of tax planning for the financial sustainability and efficiency of rural activities.