Comparativo entre os regimes de tributação simples e presumido: um estudo de caso de uma microempresa de representação comercial no Município de João Pessoa

Abstract

The high tax burden affects directly in the profits of the companies; because of this, the companies search for tax accounting, one tool that is the tax planning, aiming tax savings. Due to the focus on maximizing profits of companies, this work had as objective a case study in which examined what was the best choice of the tax regime: National Simple or Presumed in a commercial representation microenterprise located in municipality of João Pessoa – PB of fashion and clothing. It demonstrates the importance of tax planning; because, besides high rates taxes, Brazil also determines the changes in its Legislation. According to the analysis of the documentation, it was observed that the best tax saving this aforementioned company would be the option by the National Simple with a tax savings of R$ 993.87 (993 Reals and 87 cents). In relation to the analysis of the data, the research deals with the new Legislation of the National Simple, complementary Law 155/2016 that began in the year 2018.