Estratégias de planejamento tributário para otimização fiscal: um estudo da redução legal de encargos tributários com ênfase na escolha do regime tributário empresarial para Empresas de Pequeno Porte (EPP)

Abstract

Tax planning is a legal and strategic approach used by companies and individuals to optimize their tax burden, that is, reduce tax burdens efficiently and within legal limits. The present work aimed to analyze different legal alternatives for reducing tax taxes, aiming at fiscal optimization. In the business context, one of the fundamental strategies consists of choosing the appropriate tax regime, which can be Simple National, Presumed Profit or Real Profit. This choice is influenced by several factors, including the nature of the company's activities, its offerings and specific criteria that will be demonstrated throughout this work. To this end, a comparative study was conducted based on simulations of hypothetical scenarios, considering different combinations of these variables. The analysis of the simulations made it possible to realize that it cannot be categorically stated that Simple National, although it is a differentiated tax regime, is always the most advantageous. The results demonstrate that, especially for small companies with the highest level of gross revenue, Simple National does not represent the least expensive option. In this context, the importance of tax planning for companies stands out, as in addition to generating greater savings, it allows resources to be directed to other areas, such as investments. Furthermore, for accountants, tax planning offers another opportunity for specialization, contributing to expanding the range of services offered and professional valorization. This strategic approach not only allows companies to maintain their competitiveness in the market, but also ensures compliance with tax regulations and the maximization of financial results.