Estudo de caso: comparativo entre os regimes tributários simples nacional e lucro presumido em uma empresa do setor de tecnologia

Abstract

The choice of the tax regime is a strategic decision that can directly affect the profitability of companies, being even more complex in the technology sector, where some companies provide services abroad and are subject to different taxes. The objective of this research was to analyze and compare the Simple National and Presumed Profit tax regimes in technology companies that provide services abroad, aiming to identify which regime provides the greatest reduction in taxes to be paid. The methodology adopted in the research was descriptive and quantitative typology, through a case study in a technology company that develops software for abroad. The main taxes incident on the provision of services abroad were identified, analyzing and comparing the tax regimes available to determine the most suitable for the company’s profile. Data collection was carried out through the information contained in the invoices issued for the provision of services, together with the information provided by the accounting office responsible for advising the company. The results indicated that the choice of the tax regime should be made considering the particularities of each company, and that the adoption of appropriate tax strategies can generate significant savings in taxes to be paid. The main tax strategies were analyzed, such as the use of tax incentives, detailing the Simple National and Presumed Profit tax regimes, comparing their advantages and disadvantages. In addition, it highlights the importance of accounting in financial management and tax planning processes. The contributions of this study include identifying the particularities of tax regimes available in Brazil and their implications for financial management of technology companies that provide services abroad. It is hoped that this work can be useful for professionals in the accounting and financial area, as well as for researchers interested in the subject