Variáveis determinantes no planejamento tributário de profissionais médicos: uma análise estratégica para otimização fiscal

Abstract

This study investigates the determining variables in tax planning for medical professionals, focusing on tax optimization. The qualitative and descriptive research adopts a case study approach based on the analysis of 2023 Individual Income Tax Returns (DIRPF), associated with hypothetical scenarios that simulate different professional practices: as an individual taxpayer, as a legal entity opting for the Simples Nacional or Presumed Profit regimes, and under various employment arrangements. The methodological steps include identifying the forms of professional practice, calculating, and analyzing tax implications for different regimes and deductions. The results show that choosing corporate tax regimes, such as the Presumed Profit regime, is advantageous for tax optimization, while fixed employment arrangements present a higher tax burden. Key variables identified include social security contributions, the income tax base, and applicable rates on revenue. It is concluded that effective tax decisions require alignment between personal and professional goals, strategic management of income and expenses, and legal compliance. The study contributes to accounting practices and fiscal policies aimed at the medical profession.