Planejamento tributário como ferramenta de identificação do momento de transição do regime tributário de empresas da 6ª faixa do Simples Nacional para lucro presumido

Abstract

This research aims to analyze through tax planning, the circumstances for changing the regime of companies opting for the Simples Nacional that are in the 6th range of accumulated gross revenue for Lucro Presumido. The work elaborated on the peculiarities of the Simples Nacional, as well as the changes suffered from 2018 and the understanding of the limit and sub-limits and how the tax value grows when it is extrapolated. The Lucro Presumido was also detailed, taking into account its specificities regarding commerce, industry and service provision companies. The methodological procedure used to carry out the work was the simulation of hypothetical situations, in which scenarios were considered according to a combination of determining factors. Through these simulations, it was analyzed, between the Simples Nacional and the Lucro Presumido, the best regime, in which the one with the lowest tax burden was chosen, within the different scenarios, according to different economic activities. In the results, five situations were analyzed and in four of them, the Lucro Presumido proved to be the best option, this demonstrates that, even though the Simples Nacional was created to provide a differentiated and favored treatment for ME and EPP, this will not always be the option that will bring less tax burden to these entities.