Simples nacional, lucro presumido ou lucro real: um estudo realizado numa empresa do ramo farmacêutico situada na cidade de Santa Luzia na Paraíba

Abstract

The present study aimed to identify the most advantageous form of taxation economically (National Simple presumed income or taxable income) for a pharmaceutical company located in Santa Luzia, Paraíba. For this study it was necessary bibliographical, documentary research and case study that enabled a theoretical and practical advancement opposite the three forms of taxation were the subject of this study. The data collected for this study were drawn from monographic reports and accounting documents provided by the company studied, such as: Paper Input Goods, Paper Goods Output, Payroll and Financial Balance Sheets for the period January to December 2013. The conclusion of this research was through a comparative analysis of the data presented, highlighting that enabled the calculation of taxes according to each form of taxation may be noted that the National Simple was the most economically advantageous.