Planejamento tributário em um comércio de equipamentos e peças para motos e bicicletas na cidade de Caxias do Sul

Abstract

This work analyzes the tax burden of a company operating in the trade in parts and equipment for motorcycles and bicycles, the objective is to demonstrate the importance of tax planning for an organization and analyze the ways of taxation in force, determining the most economical and advantageous for the company under study. Then this should reflect directly on the company's results, considering that the high load tax is one of the main factors that influence the bad results of companies in the Brazil. Tax planning can be a tool to reduce the tax burden and consequently an increase in the company's results, through a study previously carried out and constant updating and monitoring of changes in legislation. to reach the objective proposed in this study, a bibliographic study was carried out, based on the legislation in force and based on the data provided by the company, analyzing balance sheets and its income statements for the year 2021. It is concluded that if the organization maintain its invoicing, the most adequate is to keep the company in the current taxation form, being taxed by the Simples Nacional. [resumo fornecido pelo autor]