Análise das opções tributárias nos regimes presumido e real: um estudo sobre a opção tributária para uma empresa do ramo da construção civil

Abstract

The tax regime determines the taxes to be paid monthly and annually by the company that adopts it. In Brazil, companies can choose the National Simples, Presumed Profit and Real Profit, observing their billing threshold. The work exposed discusses the importance that the tax burden has on the construction sector, an influential branch in the market that exerts influence in the economy. This research is a case study in which one deepens in the correct choice of the tax option to be applied in the institution in analysis. The present work was developed with the purpose of assisting in the knowledge of the existing tax options or perhaps in the redefinition of the tax regime for the company examined, through analyzes of the financial statements made available, and the comparison of the calculations made in each tax regime option. However, because the entity's billing exceeds the limit established by the legislation in relation to National Simples, this analysis was discarded. The Presumed Profit was identified as the best taxation regime for the company appreciated, since in relation to the Real Profit, is the one that entails a lower tax burden.