Os reflexos do regime especial de tributação: um estudo em uma incorporadora da Paraíba

Abstract

The general objective of the research was to demonstrate the effects of opting for the Special Taxation Regime on a real estate developer in Paraiba. The research typology was classified with a qualitative approach, with descriptive objectives and case study, documentary, and survey procedures. To select the data, analyses of accounting documents were performed in addition to administering a questionnaire to the accounting professional responsible for the study subject. The results showed that the developer's decision to opt for the Special Taxation Regime was satisfactory, as it economically reduced its tax burden once implemented in the company. However, when analyzing previous studies on the special regime, it was also evident that each company has its particularities and the Special Taxation Regime will not always be the most beneficial regime. Based on the findings, the study concluded that the effects of the Special Taxation Regime for the company were positive, as it provided ease in calculating the tax value, reduced the tax burden, and decreased the company's costs. The study also concluded that the Special Taxation Regime was an ally for the studied real estate developer and for most companies in this sector that were identified in previous studies. However, it is always necessary to consider the particularities of each company to carry out a thorough tax planning by the entity with professionals in the field, in order to identify the most advantageous tax regime for its reality.