A utilização do planejamento tributário como ferramenta organizacional de uma empresa de pequeno porte do ramo de peças automotivas

Abstract

Faced with the high national tax burden, choosing the most appropriate tax option for the company in relation to its operational activities through reliable and efficient tax planning is directly related to increased profitability and greater market competitiveness. Given this, the objective was, based on the available tax regimes: MEI, Simples Nacional, Lucro Presumido or Lucro Real, to structure and apply the organizational tax planning tool in a small company in the municipality of Santa Maria – RS. The reference is structured in detail about tax regimes and the importance of tax planning. The methodology is classified as qualitative, documentary research, case study and action research. The sample is made up of a company that sells batteries called Auto Elétrica Brasil. The data was obtained through the consent of the owner partner and the accounting office. The results showed that during the year 2022 the tax burden for the Simples Nacional tax regime represents 5.97% of the year's revenue, while for Presumed Profit it represents 4.19% and for Real Profit it represents 6.13% of revenue for the year. In this way, after carrying out tax planning in 2022, the company began opting for Presumed Profit in 2023 and by the third quarter it reduced its tax burden by R$56,977.73 in relation to Simples Nacional, which was the tax regime chosen in 2022. Therefore, the main contribution of the research concerns strengthening the relationship between accounting professionals and clients, through the generation of useful information for decision-making.